2023-001: Reconciliations and Material Adjustments Questioned Costs: None How the questioned costs were computed: N/A Grant Funding Source Grant Period Head Start U.S. Department of Health 06/01/2022 - 05/31/2023 10CH010945-04 and Human Services Early Head Start U.S. Department of Health 07/01/2022 - 06/30/2023 Child Care Partnerships and Human Services 10HP000422-03 COVID-19 Head Start U.S. Department of Health 04/01/2021 - 03/31/2024 10HE000845-01 and Human Services COVID-19 Early Head U.S. Department of Health 07/01/2021 - 06/30/2022 Start Child Care and Human Services Partnerships 10HP000422-02-C3 Condition: At the time of audit fieldwork, Umatilla-Morrow Head Start, Inc. had not reconciled all account balances. As a result, Wipfli, LLP proposed and management posted adjusting journal entries to contributions receivable, grants receivable, refundable advance, property and equipment, grant revenue, and in-kind. During our tests of controls over bank reconciliations we also noted one individual is responsible for preparing the bank reconciliation, this individual also has the ability to post journal entries and there is no review of the completed bank reconciliation. As Umatilla-Morrow Head Start, Inc.’s internal controls did not discover these adjustments prior to our audit and as there is a lack of segregation of duties within the bank reconciliation process, a material weakness exists in Umatilla-Morrow Head Start, Inc.’s internal controls over financial reporting. Criteria: Federal Regulation 2 CFR 200.302(4) requires that an organization have…Effective control over, and accountability for, all funds, property, and other assets. Cause: During the audit year, Umatilla-Morrow Head Start, Inc. experienced turnover in its business office which contributed to the lack of timely reconciliations, review of reconciliations performed, and subsequent adjustments to account balances. Effect: As a result of the lack of segregation of duties surrounding bank reconciliations and not reconciling all account balances resulting in subsequent adjustments to accounts, a material weakness exists in internal controls over financial reporting. Recommendation: Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled, reviewed, and adjusted in a timely manner. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.
2023-001: Reconciliations and Material Adjustments Questioned Costs: None How the questioned costs were computed: N/A Grant Funding Source Grant Period Head Start U.S. Department of Health 06/01/2022 - 05/31/2023 10CH010945-04 and Human Services Early Head Start U.S. Department of Health 07/01/2022 - 06/30/2023 Child Care Partnerships and Human Services 10HP000422-03 COVID-19 Head Start U.S. Department of Health 04/01/2021 - 03/31/2024 10HE000845-01 and Human Services COVID-19 Early Head U.S. Department of Health 07/01/2021 - 06/30/2022 Start Child Care and Human Services Partnerships 10HP000422-02-C3 Condition: At the time of audit fieldwork, Umatilla-Morrow Head Start, Inc. had not reconciled all account balances. As a result, Wipfli, LLP proposed and management posted adjusting journal entries to contributions receivable, grants receivable, refundable advance, property and equipment, grant revenue, and in-kind. During our tests of controls over bank reconciliations we also noted one individual is responsible for preparing the bank reconciliation, this individual also has the ability to post journal entries and there is no review of the completed bank reconciliation. As Umatilla-Morrow Head Start, Inc.’s internal controls did not discover these adjustments prior to our audit and as there is a lack of segregation of duties within the bank reconciliation process, a material weakness exists in Umatilla-Morrow Head Start, Inc.’s internal controls over financial reporting. Criteria: Federal Regulation 2 CFR 200.302(4) requires that an organization have…Effective control over, and accountability for, all funds, property, and other assets. Cause: During the audit year, Umatilla-Morrow Head Start, Inc. experienced turnover in its business office which contributed to the lack of timely reconciliations, review of reconciliations performed, and subsequent adjustments to account balances. Effect: As a result of the lack of segregation of duties surrounding bank reconciliations and not reconciling all account balances resulting in subsequent adjustments to accounts, a material weakness exists in internal controls over financial reporting. Recommendation: Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled, reviewed, and adjusted in a timely manner. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.
2023-001: Reconciliations and Material Adjustments Questioned Costs: None How the questioned costs were computed: N/A Grant Funding Source Grant Period Head Start U.S. Department of Health 06/01/2022 - 05/31/2023 10CH010945-04 and Human Services Early Head Start U.S. Department of Health 07/01/2022 - 06/30/2023 Child Care Partnerships and Human Services 10HP000422-03 COVID-19 Head Start U.S. Department of Health 04/01/2021 - 03/31/2024 10HE000845-01 and Human Services COVID-19 Early Head U.S. Department of Health 07/01/2021 - 06/30/2022 Start Child Care and Human Services Partnerships 10HP000422-02-C3 Condition: At the time of audit fieldwork, Umatilla-Morrow Head Start, Inc. had not reconciled all account balances. As a result, Wipfli, LLP proposed and management posted adjusting journal entries to contributions receivable, grants receivable, refundable advance, property and equipment, grant revenue, and in-kind. During our tests of controls over bank reconciliations we also noted one individual is responsible for preparing the bank reconciliation, this individual also has the ability to post journal entries and there is no review of the completed bank reconciliation. As Umatilla-Morrow Head Start, Inc.’s internal controls did not discover these adjustments prior to our audit and as there is a lack of segregation of duties within the bank reconciliation process, a material weakness exists in Umatilla-Morrow Head Start, Inc.’s internal controls over financial reporting. Criteria: Federal Regulation 2 CFR 200.302(4) requires that an organization have…Effective control over, and accountability for, all funds, property, and other assets. Cause: During the audit year, Umatilla-Morrow Head Start, Inc. experienced turnover in its business office which contributed to the lack of timely reconciliations, review of reconciliations performed, and subsequent adjustments to account balances. Effect: As a result of the lack of segregation of duties surrounding bank reconciliations and not reconciling all account balances resulting in subsequent adjustments to accounts, a material weakness exists in internal controls over financial reporting. Recommendation: Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled, reviewed, and adjusted in a timely manner. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.
2023-001: Reconciliations and Material Adjustments Questioned Costs: None How the questioned costs were computed: N/A Grant Funding Source Grant Period Head Start U.S. Department of Health 06/01/2022 - 05/31/2023 10CH010945-04 and Human Services Early Head Start U.S. Department of Health 07/01/2022 - 06/30/2023 Child Care Partnerships and Human Services 10HP000422-03 COVID-19 Head Start U.S. Department of Health 04/01/2021 - 03/31/2024 10HE000845-01 and Human Services COVID-19 Early Head U.S. Department of Health 07/01/2021 - 06/30/2022 Start Child Care and Human Services Partnerships 10HP000422-02-C3 Condition: At the time of audit fieldwork, Umatilla-Morrow Head Start, Inc. had not reconciled all account balances. As a result, Wipfli, LLP proposed and management posted adjusting journal entries to contributions receivable, grants receivable, refundable advance, property and equipment, grant revenue, and in-kind. During our tests of controls over bank reconciliations we also noted one individual is responsible for preparing the bank reconciliation, this individual also has the ability to post journal entries and there is no review of the completed bank reconciliation. As Umatilla-Morrow Head Start, Inc.’s internal controls did not discover these adjustments prior to our audit and as there is a lack of segregation of duties within the bank reconciliation process, a material weakness exists in Umatilla-Morrow Head Start, Inc.’s internal controls over financial reporting. Criteria: Federal Regulation 2 CFR 200.302(4) requires that an organization have…Effective control over, and accountability for, all funds, property, and other assets. Cause: During the audit year, Umatilla-Morrow Head Start, Inc. experienced turnover in its business office which contributed to the lack of timely reconciliations, review of reconciliations performed, and subsequent adjustments to account balances. Effect: As a result of the lack of segregation of duties surrounding bank reconciliations and not reconciling all account balances resulting in subsequent adjustments to accounts, a material weakness exists in internal controls over financial reporting. Recommendation: Accounts should be reconciled monthly with the adjustments posted timely so that management is relying on accurate financial information to make decisions. We recommend management and those charged with governance evaluate the operation of the business office and implement adequate and timely closing procedures to ensure that financial statement amounts are being reconciled, reviewed, and adjusted in a timely manner. View of Responsible Officials: Management agrees with the assessment and subsequent to year end, steps were taken to correct the matter.
Federal Agency: US Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/Entitlement Grants ALN Number: 14.228 Award Periods: April 1, 2022 March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance also reported as Other Noncompliance Criteria or specific requirement: 2 CFR Subpart D 200.302 (1) and 200.303 (a) stipulates that the auditee must identify, in its accounts, all Federal awards received and expended and the Federal programs under which they were received. Federal programs and award identification shall include, as applicable, the ALN title and number, Federal award identification number and year, name of Federal agency, and name of the pass-through entity; establish and maintain effective internal control over Federal award that provides reasonable assurance that the auditee is managing Federal awards in compliance with Federal statutes, regulation, 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 Controller General of the United States and the Internal Control Integrated Framework, issued by the Committee on Sponsoring Organizations of the Treadway Commission (COSO). In addition, 2 CFR 200.502(b) states that since the Federal Government is at risk for loans until the debt is repaid, the following guidelines must be used to calculate the value of Federal awards expended under loan programs, except as noted in paragraphs (c) and (d) of this section: (1) Value of new loans made or received during the audit period; plus (2) Beginning of the audit period balance of loans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any interest subsidy, cash, or administrative cost allowance received. Condition: The Authoritys schedule of expenditures of federal awards (SEFA) did not report loan balances on the SEFA as required by Uniform Guidance for federal program 14.228. Questioned costs: Not able to determine. Context: The Agency did not report loan balances on the SEFA. Cause: The Agency was not aware of the requirements to include loan balances on the SEFA. Effect: The SEFA omitted loan balances for federal program 14.228. Therefore, it was not in compliance with 2 CFR Subpart D 200.302 (1), 200.303 (a) and 200.502 (b). The Agencys program expenditures may be disallowed if the expenditures are not reported correctly on the SEFA. Recommendation: We recommend that the Agency review current procedures for creating the SEFA to ensure that it is accurately reporting loan balances and expenditures during the year under audit for all federal programs to ensure compliance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Cash Management Public Housing Capital Fund - AL No. 14.872 Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: It was noted that funds were overdrawn during the year and never paid out to a vendor. Out of the 26 grant drawdowns during the year, 11 samples were tested and the following was noted: 6 drawdowns were missing invoice documentation. 4 drawdowns were missing payment documentation. Context: The auditor haphazardly selected 11 grant drawdowns from the population, which we consider to be a statistically valid sample size. The auditor reviewed the drawdowns and supporting documentation to ensure proper procedures are being followed and that the Authority is in compliance with HUD requirements. Criteria: The U.S. Treasury per 2 CFR section 200.305 (2 CFR section 200.302(b)(6)) requires grant funds received by the Authority to be properly spent within 72 hours of receipt. HUD regulations require that proper documentation be maintained for all Capital Fund Program per 24 CFR 905.326. Cause: The Authority experienced staff turnover in the finance department as well as difficulty replacing personnel knowledgeable with HUD and grant reporting requirements. Effect: The Authority is unable to provide supporting documentation for the capital funds that were drawn during the year. Questioned Costs: $155,318 Auditor’s Recommendations: The Authority should continue to develop and implement internal controls over grant reporting and provide training opportunities to staff. View of Responsible Officials: See Corrective Action Plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 66.458, Environmental Protection Agency. Capitalization Grants for Clean Water State Revolving Funds Federal Award Identification Number and Year: 5749-01, Loan Period 06/18/2022-11/15/2024 Pass-through Entity: Michigan Department of Environment, Great Lakes, and Energy Finance Division - Water Infrastructure Financing Section Type: Material weakness in internal control and material noncompliance with laws and regulations Repeat Finding: No Criteria: As a precondition to receive federal awards, prospective recipients must have effective internal controls over the federal award. As described in 2 CFR, Part 200.303, nonfederal entities must have certain written policies and procedures surrounding the management of their federal awards. Such policies should include procedures for collecting payments of federal funds per 2 CRF 200.305, cash management (i.e., minimizing the time between draws and actual disbursing of federal awards) per 2 CFR 200.302(b)(6), allowable cost per 2 CFR 200.403, and conflict of interest per 2 CFR 200.318. Per 2 CFR 200.319 (d), the non-Federal entity must have written procedures for procurement transactions. Condition: The Township did not have written procedures for cash management, allowable cost or conflict of interest. In addition, the Township procurement policy did not include all necessary items specified in the Uniform Guidance. Identification of How Likely Questioned Costs Were Computed: N/A Known Questioned Costs: None Context: N/A Cause/Effect: The Township was not aware that they were required to have written policies and procedures for the items noted above and was using the grant agreement requirements for guidelines. The Township's controls were not adequate to ensure it followed the federal requirement over these processes. Recommendation: We recommend the Township adopt written policies and procedures over cash management, allowable costs, and conflicts of interest. In addition, we recommend that management review and modify the procedure policy to include all the necessary items outline in the Uniform Guidance. View of responsible officials and planned corrective action plan: See attached corrective action plan.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Federal Agency: US Department of Housing and Urban Development Federal Program Title: Community Development Block Grants/Entitlement Grants ALN Number: 14.228 Award Periods: April 1, 2022 March 31, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance also reported as Other Noncompliance Criteria or specific requirement: 2 CFR Subpart D 200.302 (1) and 200.303 (a) stipulates that the auditee must identify, in its accounts, all Federal awards received and expended and the Federal programs under which they were received. Federal programs and award identification shall include, as applicable, the ALN title and number, Federal award identification number and year, name of Federal agency, and name of the pass-through entity; establish and maintain effective internal control over Federal award that provides reasonable assurance that the auditee is managing Federal awards in compliance with Federal statutes, regulation, 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 Controller General of the United States and the Internal Control Integrated Framework, issued by the Committee on Sponsoring Organizations of the Treadway Commission (COSO). In addition, 2 CFR 200.502(b) states that since the Federal Government is at risk for loans until the debt is repaid, the following guidelines must be used to calculate the value of Federal awards expended under loan programs, except as noted in paragraphs (c) and (d) of this section: (1) Value of new loans made or received during the audit period; plus (2) Beginning of the audit period balance of loans from previous years for which the Federal Government imposes continuing compliance requirements; plus (3) Any interest subsidy, cash, or administrative cost allowance received. Condition: The Authoritys schedule of expenditures of federal awards (SEFA) did not report loan balances on the SEFA as required by Uniform Guidance for federal program 14.228. Questioned costs: Not able to determine. Context: The Agency did not report loan balances on the SEFA. Cause: The Agency was not aware of the requirements to include loan balances on the SEFA. Effect: The SEFA omitted loan balances for federal program 14.228. Therefore, it was not in compliance with 2 CFR Subpart D 200.302 (1), 200.303 (a) and 200.502 (b). The Agencys program expenditures may be disallowed if the expenditures are not reported correctly on the SEFA. Recommendation: We recommend that the Agency review current procedures for creating the SEFA to ensure that it is accurately reporting loan balances and expenditures during the year under audit for all federal programs to ensure compliance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.
Cash Management Public Housing Capital Fund - AL No. 14.872 Significant Deficiency in Internal Controls Other Matter to Reported Under the Uniform Control Condition: It was noted that funds were overdrawn during the year and never paid out to a vendor. Out of the 26 grant drawdowns during the year, 11 samples were tested and the following was noted: 6 drawdowns were missing invoice documentation. 4 drawdowns were missing payment documentation. Context: The auditor haphazardly selected 11 grant drawdowns from the population, which we consider to be a statistically valid sample size. The auditor reviewed the drawdowns and supporting documentation to ensure proper procedures are being followed and that the Authority is in compliance with HUD requirements. Criteria: The U.S. Treasury per 2 CFR section 200.305 (2 CFR section 200.302(b)(6)) requires grant funds received by the Authority to be properly spent within 72 hours of receipt. HUD regulations require that proper documentation be maintained for all Capital Fund Program per 24 CFR 905.326. Cause: The Authority experienced staff turnover in the finance department as well as difficulty replacing personnel knowledgeable with HUD and grant reporting requirements. Effect: The Authority is unable to provide supporting documentation for the capital funds that were drawn during the year. Questioned Costs: $155,318 Auditor’s Recommendations: The Authority should continue to develop and implement internal controls over grant reporting and provide training opportunities to staff. View of Responsible Officials: See Corrective Action Plan.
Assistance Listing Number, Federal Agency, and Program Name: Assistance Listing Number 66.458, Environmental Protection Agency. Capitalization Grants for Clean Water State Revolving Funds Federal Award Identification Number and Year: 5749-01, Loan Period 06/18/2022-11/15/2024 Pass-through Entity: Michigan Department of Environment, Great Lakes, and Energy Finance Division - Water Infrastructure Financing Section Type: Material weakness in internal control and material noncompliance with laws and regulations Repeat Finding: No Criteria: As a precondition to receive federal awards, prospective recipients must have effective internal controls over the federal award. As described in 2 CFR, Part 200.303, nonfederal entities must have certain written policies and procedures surrounding the management of their federal awards. Such policies should include procedures for collecting payments of federal funds per 2 CRF 200.305, cash management (i.e., minimizing the time between draws and actual disbursing of federal awards) per 2 CFR 200.302(b)(6), allowable cost per 2 CFR 200.403, and conflict of interest per 2 CFR 200.318. Per 2 CFR 200.319 (d), the non-Federal entity must have written procedures for procurement transactions. Condition: The Township did not have written procedures for cash management, allowable cost or conflict of interest. In addition, the Township procurement policy did not include all necessary items specified in the Uniform Guidance. Identification of How Likely Questioned Costs Were Computed: N/A Known Questioned Costs: None Context: N/A Cause/Effect: The Township was not aware that they were required to have written policies and procedures for the items noted above and was using the grant agreement requirements for guidelines. The Township's controls were not adequate to ensure it followed the federal requirement over these processes. Recommendation: We recommend the Township adopt written policies and procedures over cash management, allowable costs, and conflicts of interest. In addition, we recommend that management review and modify the procedure policy to include all the necessary items outline in the Uniform Guidance. View of responsible officials and planned corrective action plan: See attached corrective action plan.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
Assistance Listing Number: 93.224 U.S. Department of Health and Human Services, Consolidated Health Centers Cluster: Community Health Centers; COVID-19 American Rescue Plan Act Funding for Health Centers Finding Type: Significant Deficiency Criteria: The 2 CFR Section 200.302 requires that nonfederal entities receiving federal awards present accurate, current, and complete disclosure of the financial results of each federal award or program. The entity is required to maintain records, supported by source documentation, that identify adequately the source of funds for federally funded programs. Condition/Context: For 1 of the Center’s 92 expense reimbursement request draw-downs for the year ended March 31, 2023, the reimbursement request included more expenses than the amount of respective expenses incurred. Cause: During the year, the Center experienced turnover within the finance department and expense reimbursement requests were inadvertently completed incorrectly using incorrect allocations percentages and information. Effect: As a result of the incorrect expense reimbursements, the Center received reimbursement payments in excess of related expenses incurred totaling $199,099 for the year ended March 31, 2023. Questioned Costs: $199,099 Recommendation: The Center should implement a more robust process and related internal controls surrounding the expense reimbursement requests to ensure that the submitted requests agree to the respective costs incurred and supported. Views of Responsible Officials: Due to extenuating circumstances, including turnover in the finance department, the reimbursement requests were not properly reviewed and agreed to supporting documentation. However, although the expense reimbursement requests exceeded the respective incurred expenses in the identified requests above, the Center consistently incurs allowable expenses that qualify to be reimbursed in excess of total grant payments received and is working to remediate the issue. Planned Implementation of Corrective Action: Additional preventative internal control procedures will be implemented, including and additional level of review of the reimbursement request prior to submission. These procedures and internal controls have been implemented as of the date of this report. Person responsible for Corrective Action: Chief Executive Officer.
2023-012 Financial Statement Reconciliations/Tie-In Procedures Material Weakness This is a repeat finding. The prior-year’s auditing finding number is 2022-012. Condition: A weakness existed in the overall reconciliation/tie-in procedures performed over the Housing Authority’s financial statement accounts for the fiscal year ended March 31, 2023. Financial accounts were not reconciled on a timely, monthly basis. The major areas where reconciliation procedures were weak included: A) Bank Reconciliations B) Grant Receivables C) Account Receivables and associated allowance for doubtful accounts D) Capital Assets E) Accounts Payable F) Payroll and Other Current Liabilities Criteria: OMB Uniform Guidance states the following in section 200.302, “(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. Cause: Lack of written policies and procedures over financial tie-in procedures that identify who is responsible for performing these tie-in/reconciliation procedures. Effect: In the course of performing the audit, the auditor recommended 4 adjusting journal entries be made to the financial statements for fiscal year ending March 31, 2022. Many of these adjustments could have been avoided if timely reconciliation and tie-in procedures had been conducted by the finance department. Many of these audit adjustments were material in nature. Recommendation: The Housing Authority should adopt written reconciliation and tie-in procedures into its financial policies and procedures manual. These policies should require timely reconciliations to take place as defined under policy. Views of Responsible Officials: See Corrective Action Plan.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.
Criteria: The Organizations are required under 2 CFR §200.302 to be able to have “identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received”. It is also required to maintain “effective control over, and accountability for, all funds, property, and other assets”. These requirements are imperative to ensure that all Federal programs are properly reported on the Organizations’ Schedule of Expenditures of Federal Awards (SEFA). Condition: During our audit, we noted a few Federal programs that had expired in prior years were inadvertently included in the SEFA by error due to failure of reallocating expenditures to the proper Federal programs. Additionally, the Vaccines for Children program and a portion of the required Period 4 Provider Relief Fund receipts was not included in the original SEFA prepared by the Center. Cause: Due to significant turnover in the finance department and lack of accountability and monitoring of Federal funds, the Center did not properly report the Federal expenditures in the SEFA. This situation is due primarily to the fact that there is not a designated individual responsible and accountable for ensuring that all Federal sources of funds are properly identified and monitored in accordance with the laws and regulations, contracts, and grant agreements. Effect or Potential Effect: Without sufficient internal controls surrounding the preparation of the SEFA and an understanding of all programs that are Federally funded, the SEFA could be inaccurately reported. Questioned Costs: None. Context: The Center failed to properly track and allocate Federal expenditures in fiscal year 2022, which resulted in the SEFA not being properly prepared. Additionally, the Center did not have a person with the appropriate knowledge of the Vaccines for Children program or SEFA receipt reporting requirements of the Provider Relief Fund programs. Identification as a Repeat Finding: Not applicable. Recommendation: We recommend the Center develop standard operating procedures (SOPs) to document the current processes, procedures, and contingency plans to improve daily operations, efficiency, productivity, compliance, and risk management. Additionally, we recommend that the Center implement policies and procedures to ensure that expenses are allocated to the appropriate Federal grant award/program so the SEFA can be prepared to accurately reflect expenses incurred. We also recommend that the Center identify and monitor all Federal source of funds (including Federally sourced donated vaccines) and ensure they have oversight/monitoring and are being properly reported.