2022 ? 001 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: In-kind revenues and expenses for donations related to the food pantry program were not recorded during the years ended July 31, 2022 and 2021. Revenues and expenses were incorrectly understated. As a result, audit entries were required to properly record the in-kind donations and distributions for the year ended July 31, 2022 and revenues and expenses for the year ended July 31, 2021 were restated. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Revenues and expenses were materially misstated for the years ended July 31, 2022 and 2021. Cause: The Organization was not recording in-kind revenues and expenses for food donated to the organization as part of the food pantry program as required by GAAP. Repeat finding: This is not a repeat finding. Recommendation: The Organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Views of responsible officials and planned corrective actions: Management will ensure in-kind contributions, including food donated for the food pantry program, and the related distributions, will be recorded at fair market value.
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: In-kind revenues and expenses for donations related to the food pantry program were not recorded during the years ended July 31, 2022 and 2021. Revenues and expenses were incorrectly understated. As a result, audit entries were required to properly record the in-kind donations and distributions for the year ended July 31, 2022 and revenues and expenses for the year ended July 31, 2021 were restated. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Revenues and expenses were materially misstated for the years ended July 31, 2022 and 2021. Cause: The Organization was not recording in-kind revenues and expenses for food donated to the organization as part of the food pantry program as required by GAAP. Repeat finding: This is not a repeat finding. Recommendation: The Organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Views of responsible officials and planned corrective actions: Management will ensure in-kind contributions, including food donated for the food pantry program, and the related distributions, will be recorded at fair market value.
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: In-kind revenues and expenses for donations related to the food pantry program were not recorded during the years ended July 31, 2022 and 2021. Revenues and expenses were incorrectly understated. As a result, audit entries were required to properly record the in-kind donations and distributions for the year ended July 31, 2022 and revenues and expenses for the year ended July 31, 2021 were restated. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Revenues and expenses were materially misstated for the years ended July 31, 2022 and 2021. Cause: The Organization was not recording in-kind revenues and expenses for food donated to the organization as part of the food pantry program as required by GAAP. Repeat finding: This is not a repeat finding. Recommendation: The Organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Views of responsible officials and planned corrective actions: Management will ensure in-kind contributions, including food donated for the food pantry program, and the related distributions, will be recorded at fair market value.
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: In-kind revenues and expenses for donations related to the food pantry program were not recorded during the years ended July 31, 2022 and 2021. Revenues and expenses were incorrectly understated. As a result, audit entries were required to properly record the in-kind donations and distributions for the year ended July 31, 2022 and revenues and expenses for the year ended July 31, 2021 were restated. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Revenues and expenses were materially misstated for the years ended July 31, 2022 and 2021. Cause: The Organization was not recording in-kind revenues and expenses for food donated to the organization as part of the food pantry program as required by GAAP. Repeat finding: This is not a repeat finding. Recommendation: The Organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Views of responsible officials and planned corrective actions: Management will ensure in-kind contributions, including food donated for the food pantry program, and the related distributions, will be recorded at fair market value.
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: In-kind revenues and expenses for donations related to the food pantry program were not recorded during the years ended July 31, 2022 and 2021. Revenues and expenses were incorrectly understated. As a result, audit entries were required to properly record the in-kind donations and distributions for the year ended July 31, 2022 and revenues and expenses for the year ended July 31, 2021 were restated. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Revenues and expenses were materially misstated for the years ended July 31, 2022 and 2021. Cause: The Organization was not recording in-kind revenues and expenses for food donated to the organization as part of the food pantry program as required by GAAP. Repeat finding: This is not a repeat finding. Recommendation: The Organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Views of responsible officials and planned corrective actions: Management will ensure in-kind contributions, including food donated for the food pantry program, and the related distributions, will be recorded at fair market value.
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.
2022 ? 001 Type of Finding: ? Material Weakness in Internal Control over Financial Reporting Condition: In-kind revenues and expenses for donations related to the food pantry program were not recorded during the years ended July 31, 2022 and 2021. Revenues and expenses were incorrectly understated. As a result, audit entries were required to properly record the in-kind donations and distributions for the year ended July 31, 2022 and revenues and expenses for the year ended July 31, 2021 were restated. Criteria or specific requirement: Internal controls should be in place to provide reasonable assurance that financial statements are prepared in accordance with U.S. GAAP. Effect: Revenues and expenses were materially misstated for the years ended July 31, 2022 and 2021. Cause: The Organization was not recording in-kind revenues and expenses for food donated to the organization as part of the food pantry program as required by GAAP. Repeat finding: This is not a repeat finding. Recommendation: The Organization should record their in-kind donations and distributions of food donated for the food pantry program at the fair market value of the donations. Views of responsible officials and planned corrective actions: Management will ensure in-kind contributions, including food donated for the food pantry program, and the related distributions, will be recorded at fair market value.
2022 ? 002 Federal Agency: U.S. Department of education Federal Program Name: 21st Century Community Learning Centers Assistance Listing Number: 84.287 Federal Award Identification Number and Year: 93B-2242B-2PCC7 Pass-Through Agency: State of Florida, Department of Education Award Period: August 1, 2021 - July 31, 2022 Type of Finding: ? Significant Deficiency in Internal Control over Compliance ? Other Matters Criteria or specific requirement: 2 CFR Part 200.3.3 requires an entity establish and maintain effective internal controls over federal awards and provide reasonable assurance that federal funds are managed in a way that is compliant with federal statute, regulations, and the terms and conditions of the federal award. Condition: The internal control over the review of the allowable costs charged to the grant failed. The monthly reimbursement requested payment for more than the actual amount of salaries expenses incurred. Questioned costs: $65 Context: We noted one of the 56 payroll expenses charged to the grant was not reviewed and approved prior to submission for reimbursement. An employee was paid for 5 hours of work when there approved timecard only had 2.5 hours listed. The grant was charged $130 for the employees pay for the period selected when in fact only $65 should have been charged to the grant. Cause: The Organization failed to catch the error on the timecard and the monthly reimbursement packet during the review and reconciliation process. Effect: The Organization submitted more expense reimbursements than were actually incurred. Repeat finding: This is not a repeat finding. Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to review amounts charged to the grant prior to submitting for reimbursement. Views of responsible officials: There is no disagreement with the audit finding.