Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding 2022-004: Material Weakness – Cash Management Cluster: Research and Development Cluster Assistance Listing: 93.084 Agency: Centers for Disease Control and Prevention Program: Prevention of Disease, Disability, and Death by Infectious Diseases Award Number: 1 U01CK000589-01-00, 6 U01CK000589-01-01, 6 U01CK000589-02-01, 5 U01CK000589- 02-00, 20U01CK00058920CV, 20U01CK00058921C3. Grant year: 2022 Assistance Listing: 47.070 Agency: National Science Foundation Program: Expeditions: Collaborative Research: Global Pervasive Computational Epidemiology. Award Number: 1918628 Grant year: 2021 Criteria: As required by 2 CFR 200.302(b)(4) of Financial Management, the non-federal entity must exercise effective control over, and accountability for, all federal funds. Per 2 CFR. 200.303(a), the non-federal entity should use the Internal Control Integrated Framework issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO) as a guideline. The COSO guideline indicates that proper segregation of duties between initiating and authorizing is a best practice as well as retaining documentation of performance and authorization controls. Condition: The Director of Finance both initiated and authorized cash draws of federal funds during the grant year. There was no supporting documentation of approval by an appropriate second party. 35 Cause: Lack of segregation of incompatible tasks. Effect: Lack of internal controls around supervising and authorizing cash management could result in mismanagement of federal funds. Context: Statistical sampling was not used, however, sampling in accordance with AICPA guidelines was applied. Questioned costs: There are no questioned costs associated with this finding. Repeat finding: This is a repeat finding. Recommendation: Initiating, authorizing, and recording should not be done by the same individual. Segregation of incompatible tasks should be implemented so that authorization and review of cash draws of federal funds is done by someone other than the individual who initiates and records the transaction. Management’s response (unaudited): Based on previous year’s finding, the management has implemented necessary remediation steps post the fiscal year-end. Accordingly, this finding remain unresolved as at the year-end
Finding #: 2022-004 Reporting – Noncompliance (not material to compliance requirement) Identification of Federal Program and Award Program title: U.S. Department of Health and Human Services (DHHS): Public Health Services Act, Title III, Section 330 (Health Center Cluster) CFDA #: 93.224/93.527 Award #: H8FCS40520 Program Year: 2022 Criteria Pursuant to 2 CFR 200.302, the financial management system of each non-Federal entity must provide for accurate, current, and complete disclosure of the financial results of each Federal award, and records that identify adequately the source and application of funds for federally-funded activities and supported by source documentation. Condition During our testing of financial reporting, we noted an instance of noncompliance relating to the health center’s accurate reporting of FFRs. 1 out of 4 FFRs had no expenditures reported on line 10e, and the amount of federal share of expenditures reported did not reconcile to the accounting records. Cause CAMcare’s documented policies and procedures include one control procedure regarding annual FFR completion, which states, “Annually the FFR report is done in EHB reconciling to the quarterly reports submitted in the PMS system.” Accordingly, the control procedure lacks description of written roles and responsibilities to ensure personnel responsible for review and for completion of FFR reports are identified, and to ensure duties are defined for reconciling the FFR amounts to the accounting records prior to submission. Effect Possibility of draw down restriction being placed on Payment Management System (PMS) account or denial of future funding. Questioned Costs None Perspective Information We tested the entire population of 4 total Federal Financial Reports and determined that the audit finding represented an isolated incident. Repeat Finding This finding is not a repeated finding. Recommendation We recommend that management review DHHS draw down and FFR policies and procedures in place and revise such procedures to describe roles and responsibilities to mitigate the risk of inaccurate reporting and to ensure CAMcare is in compliance with the compliance requirements of 2 CFR 200 section 302. Views of Responsible Officials Management recognizes the noncompliance; on November 29, 2023, CAMcare’s CEO, Jillian Hudspeth, and CFO, Christopher Bernardi, agreed with this finding, and explained that when the FFR was submitted by the prior CFO, it was correct at the time. However, due to miscommunications between the people purchasing items covered by the grants and CAMcare’s accounting department, it wasn’t discovered until later that CAMcare had missed expenses during the period covered by the FFR. Those expenses were then reported on a future FFR. CAMcare has since implemented a system whereby every purchase needs to identify the funding source before it gets to the accounting department to prevent this situation from occurring in the future.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Finding 2022-004 Compliance Requirement: Internal Control over Compliance and Compliance with Reporting (Preparation of Schedule of Expenditures of Federal Awards) Prior Year Finding Number: N/A Program: ALN 14.267 U.S. Department of Housing and Urban Development – Continuum of Care Program ALN 16.575 U.S. Department of Justice – Victims of Crime Acts Program ALN 21.027 U.S. Department of Treasury – Victims of Crime Acts Program Criteria - The Code of Federal Regulation (CFR) Section 200.510(b) states in part: “The auditee must also prepare a schedule of expenditures of Federal awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section 200.502. Basis for determining Federal awards expended.” The SEFA must provide total federal awards expended for each individual Federal program. In accordance with Section 200.302 Financial Management, a non-federal entity’s financial management systems, including records documenting compliance with Federal statutes, regulations, and the terms and conditions of the Federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the Federal statutes, regulations, and the terms and conditions of the Federal award. The financial management system of each non-Federal entity must provide for the following: (1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in Section 200.328 Financial Reporting and Section 200.329 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition – The SEFA as prepared by management did not originally include one federal grant with federal expenditures during the year and one grant for which the Assistance Listing Number (ALN) did not match the grant documents. Cause - The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed due to new funding received in the current year. Effect – The original SEFA was incomplete. Questioned Costs: None. Context: The conditions outlined above are based on our testing of the Organization’s major program and our overall testing of the accuracy of the SEFA. The nature of this findings is detailed in the condition section above. Recommendation- We recommend management attend federal award trainings and information to ensure the documented policies and procedures can be performed as described. This will ensure the federal funds are reported accurately on the SEFA and that programs are reported under the correct ALN. Views of Responsible Officials – The Organization concurs with the auditor’s findings and recommendations. The Organization will continue to review federal award guidance and requirements to ensure compliance with current and future federal awards. Refer to the Organization’s corrective action plan for further details.
Criteria: Cash management requirements of federal grants are contained in 2 CFR sections 200.302(b)(6) and 200.305, 31 CFR part 205, 48 CFR sections 52.216-7(b) and 52.232-12, as well as federal awarding agency regulations and terms and conditions of the federal award. The Organization must establish written procedures around cash management and must minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement by the Organization. Condition: The Organization does not have written procedures around cash management and requests to draw down funds from the federal agency were in excess of current expenditures, resulting in excess time between the transfer of funds and disbursement by the Organization. Effect: As of December 31, 2022, $70,267 of funds had been drawn down from the federal agency in excess of expenditures. Cause: The Organization tracks federal expenditures in the accounting software and the individual that requests the funds from the federal agency does not verify the amount of expenditures with the accounting software and requests an estimated amount each month. Identification of repeat finding: This is not a repeat finding from a previous audit. Recommendation: We recommend the Organization develop written policies and procedures around cash management and request funds monthly based on the actual expenditures of that month to minimize the time elapsing between the transfer of funds from the U.S. Treasury and disbursement by the Organization. Views of responsible officials and planned corrective actions: The Organization agrees with this finding and will implement written policies and procedures around cash management.
Criteria and Condition: While the Entity has some written financial management procedures documentation, it does not meet all the recent specific requirements under 2 CFR 200.302 in the Uniform Grant Guidance. Context: The financial management requirements under 2 CFR 200.302 require each non-federal entity maintain effective control over, and accountability for all funds, property, and other assets, including having written procedures in place. Cause: Due to the turnover in staff and upper management, the Entity did not comply with this requirement. Potential Effect: Errors could occur in financial reporting. Recommendation: We recommend the Entity update its existing policies to comply with the requirements under 2 CFR 200.302. Views of Responsible Officials and Planned Corrective Actions: Management understands the importance of defining and following the necessary policies and procedures to remain in compliance with the requirements under 2 CFR 200.302 and have sufficient staff to comply. We will follow the recommendation of the Audit.
Information on the Federal Program: Assistance Listing Number 10.763—Emergency Community Water Assistance Grants, United States Department of Agriculture. Compliance Requirements: Cash Management. Type of Finding: Material Noncompliance. Criteria: 2 CFR § 200.302(b)(6) requires that each non-Federal entity must provide for written procedures to implement the requirements of 2 CFR § 200.305 Payment. Condition: We noted that the City did not have written procedures to implement the requirements of 2 CFR § 200.305 Payment during fiscal year 2022. Cause: The City was not aware of the requirement to have written procedures to implement the requirements of 2 CFR § 200.305 Payment. Effect: Failure to have written procedures to ensure the compliance with the 2 CFR § 200.305 Payment could result in federal award drawdown requests by the City to be overstated as to immediate cash flow needs, noncompliance with Uniform Guidance requirements, and terms and conditions of the Federal award. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the City identify grants that are subject to the Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required.
Information on the Federal Program: Assistance Listing Number 10.763—Emergency Community Water Assistance Grants, United States Department of Agriculture. Compliance Requirements: Allowable Costs and Costs Principles. Type of Finding: Material Noncompliance. Criteria: 2 CFR § 200.302(b)(7) requires that each non-Federal entity must provide for written procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E – Cost Principles and the terms and conditions of the Federal award. Condition: We noted that the City did not have written procedures for determining the allowability of costs and the terms and conditions of the Federal award during fiscal year 2022. Cause: The City was not aware of the requirement to have written procedures for determining the allowability of costs and the terms and conditions of the Federal award. Effect: Failure to have written procedures for determining allowability of costs and the terms and conditions of the Federal award could result in costs charged to the program that are not allowable costs as defined by the appropriate cost principles circular and noncompliance with Uniform Guidance requirements and terms and conditions of the Federal award. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the City identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required.
Information on the Federal Program: Assistance Listing Number 10.763—Emergency Community Water Assistance Grants, United States Department of Agriculture. Compliance Requirements: Cash Management. Type of Finding: Material Noncompliance. Criteria: 2 CFR § 200.302(b)(6) requires that each non-Federal entity must provide for written procedures to implement the requirements of 2 CFR § 200.305 Payment. Condition: We noted that the City did not have written procedures to implement the requirements of 2 CFR § 200.305 Payment during fiscal year 2022. Cause: The City was not aware of the requirement to have written procedures to implement the requirements of 2 CFR § 200.305 Payment. Effect: Failure to have written procedures to ensure the compliance with the 2 CFR § 200.305 Payment could result in federal award drawdown requests by the City to be overstated as to immediate cash flow needs, noncompliance with Uniform Guidance requirements, and terms and conditions of the Federal award. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the City identify grants that are subject to the Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required.
Information on the Federal Program: Assistance Listing Number 10.763—Emergency Community Water Assistance Grants, United States Department of Agriculture. Compliance Requirements: Allowable Costs and Costs Principles. Type of Finding: Material Noncompliance. Criteria: 2 CFR § 200.302(b)(7) requires that each non-Federal entity must provide for written procedures for determining the allowability of costs in accordance with 2 CFR 200 Subpart E – Cost Principles and the terms and conditions of the Federal award. Condition: We noted that the City did not have written procedures for determining the allowability of costs and the terms and conditions of the Federal award during fiscal year 2022. Cause: The City was not aware of the requirement to have written procedures for determining the allowability of costs and the terms and conditions of the Federal award. Effect: Failure to have written procedures for determining allowability of costs and the terms and conditions of the Federal award could result in costs charged to the program that are not allowable costs as defined by the appropriate cost principles circular and noncompliance with Uniform Guidance requirements and terms and conditions of the Federal award. Questioned Costs: There are no questioned costs. Recommendation: We recommend that the City identify grants that are subject to Uniform Guidance on a timely basis to ensure all compliance requirements are met and develop written procedures where required.
Criteria or Specific Requirement: The Uniform Guidance in 2 CFR Section 200.303, Internal Controls, requires that non-Federal entities receiving Federal awards (i.e., auditee management) establish and maintain internal control designed to reasonably ensure compliance with Federal statues, regulations, and the terms and conditions of the Federal award. 24 CFR Section 92.502(a) states that the participating jurisdiction must report all program income in HUD?s computerized disbursement and information system. 24 CFR Section 92.508(a) states each participating jurisdiction must establish and maintain sufficient records to enable HUD to determine whether the jurisdiction has met the requirements of this part. At a minimum, the following records are needed: (5)(iii) Records identifying the source and application of program income, repayments and recaptured funds; (5)(iv) Records demonstrating adequate budget control and other records required by 2 CFR 200.302, including evidence of periodic account reconciliations. Condition: Program income per the financial reporting system of the City and receipted within HUD?s Integrated Disbursement and Information System (IDIS), did not match actual program income earned by the program for the year ended December 31, 2022. Testing of the annual reconciliation of program income revealed program income was overstated by $48,500 within IDIS. Cause: Policies and procedures were not sufficiently designed to ensure accurate review of program income transactions. Reconciliations performed did not catch this difference, which also contributed to the condition. Effect or Potential Effect: Program income was incorrectly receipted within IDIS in the amount of $48,500. Questioned Costs: None Context: BDO tested the annual reconciliation of program income. Total program income reported per the general ledger and within IDIS was $1,165,923. Program income reported per the reconciliation of program income was $1,117,423. The error of $48,500 pertained to program income for ALN 14.256 being improperly credited to program income for ALN 14.239 in the general ledger. Identification as a Repeat Finding: N/A Recommendation: Controls over review of program income transactions should be improved to ensure transactions are adequately reviewed prior to posting within the general ledger. In addition, compensating controls such as the reconciliation of program income per the City?s loan portfolio software and the general ledger should be strengthened to act as a secondary catch to ensure correct amounts of program income are reported and receipted into IDIS. Views of Responsible Officials: The City agrees with the finding and will implement a reconciliation process of reconciling each fund with each revenue category quarterly. For additional information, please see the City?s separate report for planned corrective action.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200. 2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. The City did not have proper internal controls in place to ensure the accurate submission of the Project and Expenditure Reports. During testing of Project and Expenditure Reports for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027), we noted that: ? The City did not properly report cumulative obligations on the report required by July 31, 2022. The City over-reported cumulative obligations due to including a funding project more than once for $880,000 to the Justice Center Design project; and ? The City did not properly report cumulative obligations nor current period expenditures on the report required by October 31, 2022. The City over-reported cumulative obligations by $880,000 due to including a funding project more than once to the Justice Center Design project. The City also over-reported current period expenditures due to including the current period expenditures of $175,741 for a funding project more than once to Rehiring Staff project. Failure to have the proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the quarterly Project and Expenditure Reports are accurate.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200. 2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. The City did not have proper internal controls in place to ensure the accurate submission of the Project and Expenditure Reports. During testing of Project and Expenditure Reports for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027), we noted that: ? The City did not properly report cumulative obligations on the report required by July 31, 2022. The City over-reported cumulative obligations due to including a funding project more than once for $880,000 to the Justice Center Design project; and ? The City did not properly report cumulative obligations nor current period expenditures on the report required by October 31, 2022. The City over-reported cumulative obligations by $880,000 due to including a funding project more than once to the Justice Center Design project. The City also over-reported current period expenditures due to including the current period expenditures of $175,741 for a funding project more than once to Rehiring Staff project. Failure to have the proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the quarterly Project and Expenditure Reports are accurate.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200. 2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in ?? 200.328 and 200.329. The City did not have proper internal controls in place to ensure the accurate submission of the Project and Expenditure Reports. During testing of Project and Expenditure Reports for the Coronavirus State and Local Fiscal Recovery Funds (AL #21.027), we noted that: ? The City did not properly report cumulative obligations on the report required by July 31, 2022. The City over-reported cumulative obligations due to including a funding project more than once for $880,000 to the Justice Center Design project; and ? The City did not properly report cumulative obligations nor current period expenditures on the report required by October 31, 2022. The City over-reported cumulative obligations by $880,000 due to including a funding project more than once to the Justice Center Design project. The City also over-reported current period expenditures due to including the current period expenditures of $175,741 for a funding project more than once to Rehiring Staff project. Failure to have the proper controls in place to ensure the timely and accurate submission of the Project and Expenditure Reports could result in Treasury taking action against the City for failure to comply with programmatic requirements. The City should implement and have controls in place to ensure the quarterly Project and Expenditure Reports are accurate.
FINDING 2022-002 Subject: Child Support Enforcement - Activities Allowed or Unallowed, Allowable Costs/Cost Principles Federal Agency: Department of Health and Human Services Federal Program: Child Support Enforcement Assistance Listings Number: 93.563 Federal Award Number and Year (or Other Identifying Number): FY2022 Pass-Through Entity: Indiana Department of Child Services Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles Audit Findings: Material Weakness, Modified Opinion Condition and Context Clerk's Incentive Fund The Clerk Incentive fund is a separate statutorily created fund held at the local County level and represents 22.2 percent of the total incentive funds received by the County. These funds are available for the use of the County Clerk which must be used to improve the efficiency and effectiveness of the Title IV-D program in the County. A Deputy Court Clerk was hired in 1999 to work solely for the County Clerk's Title IV-D Child Support office. From the date of hire, the salary of this employee was paid out of the County's General fund. Beginning in 2016, and through the current audit period, the County paid the employee's salary solely from Fund 8899, the Clerk's Incentive Fund. During the audit period, wages, and benefits, totaling $68,693, were paid out of the Clerk's Incentive Fund. Although salaries and benefits of employees performing Title IV-D duties are an allowable expense of incentive funds, incentive funds must be used to supplement and not supplant existing program funding. Due to the County paying the Deputy Court Clerk's wages and benefits entirely from the Clerk's Incentive Fund, incentive funds were then used to supplant instead of supplement existing program funding. Indirect Costs Indirect costs are expenses that are incurred by other County offices and departments, which indirectly benefit the County Title IV-D offices. Indirect expenses are allocated to the County Title IV-D offices through an indirect Cost Allocation Plan (CAP), which is submitted by the County to the Child Support Bureau of the Indiana Department of Child Services (DCS). Indirect costs charged are based on two-year prior expenditures; therefore, indirect costs charged in 2022 were based on expenditures from 2020. A sample of 25 indirect cost expenditures, totaling $27,077, from the department cost pools from the Cost Allocation Plan (CAP) was selected for testing. For 3 of the 25 expenditures examined, the County was unable to provide the vendor contract; therefore, we were unable to verify if the correct rate for the contract payment was charged. In addition, the County did not have written procedures for determining the allowability of costs in accordance with Subpart E of 2 CFR 200. The lack of internal controls and noncompliance were systemic issues throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award 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. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 45 CFR 305.35(a) states: "A State must expend the full amount of incentive payments received under this part to supplement, and not supplant, other funds used by the State to carry out IV-D program activities or funds for other activities approved by the Secretary which may contribute to improving the effectiveness or efficiency of the State's IV-D program, including cost-effective contracts with local agencies, whether or not the expenditures for the activity are eligible for reimbursement under this part." Indiana Code 31-25-4-23(c) states: "The amount that a county receives and the terms under which the incentive payment is paid must be in accordance with relevant federal statutes and the federal regulations promulgated under the statutes. However, amounts received as incentive payments may not, without the approval of the county fiscal body, be used to increase or supplement the salary of an elected official. The amounts received as incentive payments must be used to supplement, rather than take the place of, other funds used for Title IV-D program activities." 2 CFR 200.403 states in part: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under Federal awards: (a) Be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. (b) Conform to any limitations or exclusions set forth in these principles or in the Federal award as to types or amount of cost items . . . (g) Be adequately documented. . . ." 2 CFR 200.302(b) states in part: "The financial management system of each non-Federal entity must provide for the following: . . . (7) Written procedures for determining the allowability of costs in accordance with subpart E of this part and the terms and conditions of the Federal award." Cause A proper system of internal controls over child support enforcement expenditures was not designed by management of the County. Embedded within a properly designed and implemented internal control system should be internal controls consisting of policies and procedures. Policies reflect the County's management statements of what should be done to effect internal controls, and procedures should consist of actions that would implement these policies. Effect Without the proper implementation of an effectively designed system of internal controls the internal control system cannot be capable of effectively preventing, or detecting and correcting, material noncompliance. As a result, direct costs associated with one individual's salary paid form the incentive fund were used to supplant not supplement the Child Support program. In addition, expenses within the cost application plan could be verified as accurate. INDIANA STATE BOARD OF ACCOUNTS 19 VIGO COUNTY SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Noncompliance with the provisions of federal statutes, regulations, and the terms and conditions of the federal award could result in the loss of future federal funding to the County. Questioned Costs Known questioned costs in the amount of $68,693 were identified as detailed in the Condition and Context. Recommendation We recommended that management of the County establish a proper system of internal controls and develop policies and procedures to ensure all expenses paid out of incentive funds supplement the Title IV-D program, and that costs included within the cost allocation plan have adequate supporting documentation to support the amount paid. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
2022-002 Internal Control over Compliance and Compliance with Reporting (Preparation of the Schedule of Expenditures of Federal Awards) Information on the Federal Program: United States Department of State Assistance Listing Number: 19.706 Assistance Listing Name: Partnership for Regional East Africa Counterterrorism Award Numbers: Direct Award Numbers Award Period SLMAQM20CA2264 September 28, 2020 through March 29, 2024 SLMAQM20GR2364 September 28, 2020 through September 30, 2024 Criteria: CFR Section ?200.510(b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section ?200.502 Basis for determining Federal awards expended.? The schedule must provide total Federal awards expended for each individual Federal program. In accordance with ?200.302 Financial Management, a non-federal entity?s financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. The financial management system of each non-federal entity must provide for the following: (1) Identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in ?200.327 Financial Reporting and ?200.328 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally-funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition: The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed. During our testing of management?s preparation of the SEFA, BDO identified two awards whose assistance listing number was changed by the federal entity in award amendments issued prior to December 31, 2022. Management failed to update the assistance listing number for the awards within the SEFA to address the award modifications. Questioned Costs: None. Context: The nature of these findings is detailed in the condition section above. Cause: The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not fully operate as designed. The Organization did not adequately review award modifications for changes to existing awards. Effect: The SEFA initially provided to BDO resulted in incorrect major program selection as prescribed under the Unform Guidance. During the review of the award agreements, BDO identified the assistance listing numbers for the two awards had been modified. This issue resulted in a different major program selection once the SEFA was updated to reflect the correct assistance listing numbers. Repeat Finding: This finding is not a repeat finding from prior year. Recommendation: We recommend management to continue to focus on training for both preparer and reviewers of the SEFA to ensure the documented policies and procedures can be performed as prescribed to comply with Section ?200.510(b). This will ensure that the SEFA provides all relevant information as proscribed.
2022-002 Internal Control over Compliance and Compliance with Reporting (Preparation of the Schedule of Expenditures of Federal Awards) Information on the Federal Program: United States Department of State Assistance Listing Number: 19.706 Assistance Listing Name: Partnership for Regional East Africa Counterterrorism Award Numbers: Direct Award Numbers Award Period SLMAQM20CA2264 September 28, 2020 through March 29, 2024 SLMAQM20GR2364 September 28, 2020 through September 30, 2024 Criteria: CFR Section ?200.510(b) states in part: ?The auditee must also prepare a schedule of expenditures of Federal awards for the period covered by the auditee?s financial statements which must include the total Federal awards expended as determined in accordance with CFR Section ?200.502 Basis for determining Federal awards expended.? The schedule must provide total Federal awards expended for each individual Federal program. In accordance with ?200.302 Financial Management, a non-federal entity?s financial management systems, including records documenting compliance with federal statutes, regulations, and the terms and conditions of the federal award, must be sufficient to permit the preparation of reports required by general and program-specific terms and conditions; and the tracing of funds to a level of expenditures adequate to establish that such funds have been used according to the federal statutes, regulations, and the terms and conditions of the federal award. The financial management system of each non-federal entity must provide for the following: (1) Identification, in its accounts, of all federal awards received and expended and the federal programs under which they were received. (2) Accurate, current, and complete disclosure of the financial results of each federal award or program in accordance with the reporting requirements set forth in ?200.327 Financial Reporting and ?200.328 Monitoring and Reporting Program Performance. (3) Records that identify adequately the source and application of funds for federally-funded activities. (4) Effective control over, and accountability for, all funds, property, and other assets. Condition: The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not operate as designed. During our testing of management?s preparation of the SEFA, BDO identified two awards whose assistance listing number was changed by the federal entity in award amendments issued prior to December 31, 2022. Management failed to update the assistance listing number for the awards within the SEFA to address the award modifications. Questioned Costs: None. Context: The nature of these findings is detailed in the condition section above. Cause: The internal controls established for the review and approval of the SEFA to ensure its completeness and accuracy did not fully operate as designed. The Organization did not adequately review award modifications for changes to existing awards. Effect: The SEFA initially provided to BDO resulted in incorrect major program selection as prescribed under the Unform Guidance. During the review of the award agreements, BDO identified the assistance listing numbers for the two awards had been modified. This issue resulted in a different major program selection once the SEFA was updated to reflect the correct assistance listing numbers. Repeat Finding: This finding is not a repeat finding from prior year. Recommendation: We recommend management to continue to focus on training for both preparer and reviewers of the SEFA to ensure the documented policies and procedures can be performed as prescribed to comply with Section ?200.510(b). This will ensure that the SEFA provides all relevant information as proscribed.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.
Finding 2022-002: Preparation of the Schedule of Federal Expenditures (SEFA) Criteria: In accordance with 2 CFR 200.302 (Financial Management) the auditee must be able to identify all Federal awards received and expended and the Federal programs under which they were received. Federal program and Federal award identification must include, as applicable, the assistance listing number, Federal award identification number and year, name of the Federal agency, and name of the pass-through entity, if any. Condition: During our review of the initial SEFA several errors came to our attention. There were multiple instances where the expenditures reported on the SEFA did not agree to the underlying supporting financial reports, and adjustments to the SEFA were required. Cause: During fiscal year 2022, the SEFA was not maintained with sufficient accuracy and detail. At year-end, there was insufficient review of the SEFA by the appropriate personnel who possess the necessary expertise. Effect or Potential Effect: Inaccurate and incomplete information on the SEFA could lead to unreliable and erroneous grant reporting, internal record keeping and decision making. Questioned Costs: Undetermined Context: Our audit testwork consisted of substantive procedures over the Schedule of Expenditures of Federal Awards. We determined that the issue was systemic in nature. Identification as a Repeat Finding: Yes - Findings 2020-002 and 2021-002. Recommendation: We recommend ABC review the SEFA and supporting schedules prior to the audit to ensure the SEFA is complete and all numbers are accurate and can be supported. Additionally, to reduce the risk of human error, we recommend all grant activity be tracked within the accounting system.