Finding Text
Condition: The Organization’s controls over compliance were not sufficient in that management was unable to provide documentation for several grant expenses incurred during fiscal year 2025. Criteria: The Uniform Guidance requires that entities receiving and expending federal funds maintain adequate support for those expenses. Cause: The Organization did not follow its procedures over cash disbursements.Effect: The Organization could have expended federal funds on unallowable activities or costs. Recommendation: We recommend the Organization review its cash policies and procedures to develop a system of maintaining support for all expenditures of federal funds. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the finding and the recommended procedures will be implemented.