FINDING 2022-007 Subject: Title I Grants to Local Educational Agencies - Eligibility Federal Agency: Department of Education Federal Program: Title I Grants to Local Educational Agencies Assistance Listings Number: 84.010 Federal Award Numbers and Years (or Other Identifying Numbers): S010A190014, S010A200014, S010A210014 Pass-Through Entity: Indiana Department of Education Compliance Requirement: Eligibility Audit Findings: Material Weakness, Modified Opinion Condition and Context An effective system of internal controls was not designed nor implemented at the School Corporation to ensure compliance with requirements related to the grant agreement and the Eligibility compliance requirement. The School Corporation had not established an effective system of internal controls to ensure that proper documentation was retained for audit. Summary data of nonpublic enrollment and poverty was verbally provided to the School Corporation by the participating nonpublic school. The summary data should have been accompanied by a list of students and their poverty (socioeconomic) status as supporting documentation. The School Corporation did not retain the supporting documentation for 2020-2021 and 2021-2022 for the nonpublic school enrollment and poverty data. The lack of internal controls, the failure to retain supporting documentation for nonpublic enrollment and poverty figures, and noncompliance were systemic issues throughout the audit period. Criteria 2 CFR 200.303 states in part: "The non-Federal entity must: INDIANA STATE BOARD OF ACCOUNTS 35 SCOTT COUNTY SCHOOL DISTRICT 2 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in 'Standards for Internal Control in the Federal Government' issued by the Comptroller General of the United States or the 'Internal Control Integrated Framework', issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). . . ." 2 CFR 200.333 (Uniform Guidance) states in part: "Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. . . ." 2 CFR 200.334 (Revised Uniform Guidance) states in part: "Financial records, supporting documents, statistical records, and all other non-Federal entity records pertinent to a Federal award must be retained for a period of three years from the date of submission of the final expenditure report or, for Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient. . . ." 34 CFR 200.78(a)(1) states: "After reserving funds, as applicable, under ? 200.77, including funds for equitable services for private school students, their teachers, and their families, an LEA must allocate funds under this subpart to school attendance areas and schools, identified as eligible and selected to participate under section 1113(a) or (b) of the ESEA, in rank order on the basis of the total number of public school children from low-income families in each area or school." Cause Management had not established a system of internal controls that would have ensured compliance, or that supporting documentation would have been retained and made available for audit, related to the Eligibility compliance requirement. Effect The failure to establish a system of internal controls and retain and provide appropriate supporting documentation prevented the determination of the School Corporation's compliance with the compliance requirement listed above. Questioned Costs There were no questioned costs identified. INDIANA STATE BOARD OF ACCOUNTS 36 SCOTT COUNTY SCHOOL DISTRICT 2 SCHEDULE OF FINDINGS AND QUESTIONED COSTS (Continued) Recommendation We recommended that the School Corporation's management establish an effective system of internal controls to ensure documentation be maintained and made available for audit related to the grant agreement and the Eligibility compliance requirement. Views of Responsible Officials For the views of responsible officials, refer to the Corrective Action Plan that is part of this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is also a compliance finding, not just controls - UPDATED This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: Child Nutrition Cluster ?School Nutrition Program ? Assistance Listing #10.555 and Summer Food Service Program ? Assistance Listing #10.559 2022-005 ? Significant Deficiency in Controls over Compliance and Compliance Finding: Administrative Requirements of Uniform Guidance ? Administrative Policies This is also a compliance finding, not just controls - UPDATED This is a repeat of prior year finding 2021-006 Conditions and Criteria: Written policies associated with financial management, allowable costs, cash management, procurement and compensation are in need of adoption and enhancement to meet the administrative requirements of Uniform Guidance (2 CFR 200). Cause/Context: The Catholic Secondary Schools of the Diocese of Grand Rapids have limited written policies and procedures that are applicable to federal awards and address the direct and material compliance matters important to the major federal program. In addition, there are unique policy requirements of Uniform Guidance related to financial management, allowable costs, cash management and procurement that are relevant to the Schools? federal programs. Recommendations: The Catholic Secondary Schools of the Diocese of Grand Rapids should adopt the following written policies and updates: ? Financial Management (2 CFR 200.302) The financial management policy should include records documenting compliance, and the tracking of funds to determine that expenditures are in accordance with the terms and conditions of the federal awards. The financial management and reporting system must provide the following: ? Identification - Title of the award, CFDA number ? Complete disclosure of accurate and current financial results of each federal award ? Source and application of funds for federal award activity ? Record retention and access ? define the time period for which records must be kept (can vary by grant agreement), and who has the ability access the records (?200.333 - ?200.337) ? Written procedure to implement cash management requirements (see below) ? Written procedures for determining the allowability of costs (see below) ? Cash Management (2 CFR 200.305) A written policy is required by Uniform Guidance detailing the Schools? procedures to minimize the time that elapses between draw and expenditure of federal dollars. ? Allowable Costs (2 CFR 200.302(b)(7)) The Schools must have written procedures for determining the allowability of costs in accordance with Subpart E - Cost Principles of Uniform Guidance and the terms and conditions of the Federal award. This includes the determination of allowable costs and the review of this determination. The standard assumes policies and procedures are in place for disbursements, and the allowable cost policy will demonstrate how the Schools ensure compliance. The criteria for costs to be considered allowable are documented within 2 CFR 200.403. ? Procurement Standards (2 CFR 200.317 ? 200.326) The Schools must have a written policy that promotes full and open vendor competition, conflict of interest policies should cover employees as well as the organization, and general purchase requirements with specific thresholds as set forth by the Uniform Guidance. There are five allowable procurement methods as described in ?200.320. ? Policy Guide (2 CFR 200.400) In summary, the Schools must have written policies that document the efficient and effective administration of federal awards through sound management practices. The Schools have the primary responsibility for employing whatever form of sound organization and management techniques may be necessary to assure proper and efficient administration of the federal awards. The accounting practices must be consistent with Uniform Guidance cost principles, support the accumulation of costs as required, and must provide for adequate documentation to support costs charged to the federal award. Views of Responsible Officials and Planned Corrective Actions: We concur with the findings of the auditors. We have developed a plan to address the findings, and are actively working to implement that plan. The corrective action plan is attached to this report.
Criteria 2 CFR 200.302 states that each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds. 2 CFR 200.333 states that financial records, supporting documents, statistical records, and all other non-Federal entity records must be retained for a period of three years from the date of submission of the final expenditure report. For Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.Condition During our procedures, we found the following exceptions: a) In a sample of fifteen (15) cash drawdown petitions for Epidemiology and Laboratory Capacity for Infectious Diseases, we observed transactions with the check issued after the required time lapsed in accordance with the program advance type request.Cause Programs have not established written procedures and internal controls to properly follow up the finance division in order to pay to the suppliers and service providers on a timely basis. Effect Failure to minimize the time elapsed between the drawdown from the US Treasury to the actual check issue date may result in the calculation and determination by the Federal grantors of interest costs on the average balance of funds held beyond the reasonable time. This situation may also expose the PRDH to possible sanctions by federal grantors, such as withholding payments, or other special conditions. Questioned Costs None Perspective Information Finding represents a significant and repetitive problem. The Department will reinforce procedures over the disbursement process to ensure that all program payments are made within the 3 days timeframe. Prior Year Audit Finding None Recommendation The PRDH should establish written procedures that payments are issued promptly after the drawdown is made. This will minimize the time elapsed between the drawdown and the payment of funds. The PRDH should also establish a procedure to periodically monitor the cash balances of Federal programs for the possible identification, investigation, and resolution of unused funds. Views of responsible officials For the audited period and until August 2023, the procedure of the program and the Department of Health was "advanced" and was as follows: 1. The Epidemiology program worked with the validation of the voucher and recovered the director's signature for the punch of the "certificate". Once the validation and signature were in place, the cash request was processed. Once the cash request was remitted or the credit notice was registered, the receipt was delivered to the Tax Intervention area. 2. The Fiscal Intervention area works on the approval of the payment on the vouchers. Vouchers were worked on a first-come, first-served basis. This intervention process can take a week or more. The program had no control over the timing of payment approvals. This created a weakness when it came to cash management compliance. The program did confirm that the money was available at the time the payment was approved but had no control over the date the payment was approved. However, due to the nature of our funds and the volume of invoices, the Treasury Department asked us to change the modality for terms of cash requests from "advanced" to reimbursement. This began to be implemented as of September 2023. This method of reimbursement makes it easier for the program to have better control over cash management. With this method, the program requests the funds on the days that the Treasury Department makes the payment rolls. Once the petition is created on the same day of the print run and approved by the Program Director, it is submitted to the Office of Federal Affairs to prepare the request for funds to the federal government. The Office of Federal Affairs has the flexibility and agility to process such a request within two days. This helps us to meet the requirements of cash management. Responsible Officials Mrs. Sylvianette Luna Anavitate Program Director 787-765-2929 ext. 3121 Mr. Bryan Santos Martínez Financial and Accountant Analyst 787-765-2929 ext. 3361 Estimated Completion Date Implementation is expected to be completed on or before the end of the fiscal year June 30, 2024.
Criteria 2 CFR 200.302 states that each state must expend and account for the Federal award in accordance with state laws and procedures for expending and accounting for the state's own funds. 2 CFR 200.333 states that financial records, supporting documents, statistical records, and all other non-Federal entity records must be retained for a period of three years from the date of submission of the final expenditure report. For Federal awards that are renewed quarterly or annually, from the date of the submission of the quarterly or annual financial report, respectively, as reported to the Federal awarding agency or pass-through entity in the case of a subrecipient.Condition During our procedures, we found the following exceptions: a) In a sample of fifteen (15) cash drawdown petitions for Epidemiology and Laboratory Capacity for Infectious Diseases, we observed transactions with the check issued after the required time lapsed in accordance with the program advance type request.Cause Programs have not established written procedures and internal controls to properly follow up the finance division in order to pay to the suppliers and service providers on a timely basis. Effect Failure to minimize the time elapsed between the drawdown from the US Treasury to the actual check issue date may result in the calculation and determination by the Federal grantors of interest costs on the average balance of funds held beyond the reasonable time. This situation may also expose the PRDH to possible sanctions by federal grantors, such as withholding payments, or other special conditions. Questioned Costs None Perspective Information Finding represents a significant and repetitive problem. The Department will reinforce procedures over the disbursement process to ensure that all program payments are made within the 3 days timeframe. Prior Year Audit Finding None Recommendation The PRDH should establish written procedures that payments are issued promptly after the drawdown is made. This will minimize the time elapsed between the drawdown and the payment of funds. The PRDH should also establish a procedure to periodically monitor the cash balances of Federal programs for the possible identification, investigation, and resolution of unused funds. Views of responsible officials For the audited period and until August 2023, the procedure of the program and the Department of Health was "advanced" and was as follows: 1. The Epidemiology program worked with the validation of the voucher and recovered the director's signature for the punch of the "certificate". Once the validation and signature were in place, the cash request was processed. Once the cash request was remitted or the credit notice was registered, the receipt was delivered to the Tax Intervention area. 2. The Fiscal Intervention area works on the approval of the payment on the vouchers. Vouchers were worked on a first-come, first-served basis. This intervention process can take a week or more. The program had no control over the timing of payment approvals. This created a weakness when it came to cash management compliance. The program did confirm that the money was available at the time the payment was approved but had no control over the date the payment was approved. However, due to the nature of our funds and the volume of invoices, the Treasury Department asked us to change the modality for terms of cash requests from "advanced" to reimbursement. This began to be implemented as of September 2023. This method of reimbursement makes it easier for the program to have better control over cash management. With this method, the program requests the funds on the days that the Treasury Department makes the payment rolls. Once the petition is created on the same day of the print run and approved by the Program Director, it is submitted to the Office of Federal Affairs to prepare the request for funds to the federal government. The Office of Federal Affairs has the flexibility and agility to process such a request within two days. This helps us to meet the requirements of cash management. Responsible Officials Mrs. Sylvianette Luna Anavitate Program Director 787-765-2929 ext. 3121 Mr. Bryan Santos Martínez Financial and Accountant Analyst 787-765-2929 ext. 3361 Estimated Completion Date Implementation is expected to be completed on or before the end of the fiscal year June 30, 2024.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.
Finding 2021-001: Missing Supporting Documentation (Expenses) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Although our exceptions did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Condition: During the current year audit, we had significant difficulty in obtaining supporting documentation around general expenditures, particularly vendor invoices and contracts. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of control testwork over UHU's cash disbursement cycle as well as substantive testing of Federal expenditures. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various expenditures. Effect or Potential Effect: We were unable to verify certain expenditures recorded in the general ledger, verify payee of the funds, verify terms or contract, or confirm each amount in question for certain transactions. Question Cost: Undetermined Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-001 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintained so that it can be easily accessed for future reference.
Finding 2021-002: Missing Supporting Documentation (Receipts) Information on the Federal Program: Assistance Listing Numbers 93.914 and 93.917 Criteria or Specific Requirement: Title 2 CFR 200 Section 200.333 establishes requirements of retention of financial records, supporting documents, statistical records and all other non-Federal entity records as it relates to Federal awards. Condition: During our audit, we noted several instances where backup documentation supporting certain cash receipts were not available for inspection. Although our testwork did not disclose exceptions to Federal award documentation specifically, UHU is required to maintain a system of internal controls to comply with its own record retention policy for non-Federal activity. Context: Our audit procedures consisted of substantive testwork over UHU's revenue cycle. Cause: UHU did not maintain proper systems to ensure proper filing and maintenance of documentation supporting various receipts. Effect or Potential Effect: We were unable to determine the type of income received, verify any donor mandated restrictions, or confirm the source (payer/donor) of each amount in question for certain transactions. Question Cost: Indeterminable Identification as a Repeat Finding, if Applicable: Repeat of Finding 2020-002 Recommendation: We recommend UHU implement a filing system in which all supporting documentation is filed and maintain so that it can be easily accessed for future reference.