Finding Text
Statement of condition:
The Organization expended federal funds during its fiscal years ended June 30, 2023 and 2022 totaling $876,797
and $807,292, respectively. These amounts were in excess of $750,000 and an audit of major federal program
compliance (hereinafter “Single Audit”) was not performed within the required nine (9) months after year-end.
Criteria:
The audit requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative
Requirements, Cost Principles, and Audit Requirements for Federal Awards (hereinafter “Uniform Guidance”)
require a Single Audit to be performed when expenditures of federal awards exceed $750,000 for the fiscal years
ended June 30, 2023 and 2022.
Cause of condition:
Failure by the Organization to properly prepare its Schedule of Federal Expenditures and its predecessor audit
firm to properly identify federal funds included in the Organization’s routine funding.
Effect of condition and context:
Specifically, this is not in compliance with 2 CFR 200.516 of the Uniform Guidance.
Recommendation:
We strongly recommend the Organization engage an audit firm to complete the required Single Audits for its
fiscal 2023 and 2022 year-ends.
Management’s response:
Management has engaged its current auditing firm to complete the required Single Audits for its fiscal 2023 and
2022 year-ends.