Finding Text
CONDITION: During 2025, corrections were made to the schedule of federal expenditures to properly reflect expenditures under the appropriate assistance listing numbers. Procedures were not adequate to ensure federal expenditures were properly reflected in the schedule of federal expenditures.CRITERIA: Systems and procedures should provide for identification of federal expenditures and the assistance listing numbers associated with those expenditures.CAUSE: Systems and procedures were not in place to ensure accurate reporting of assistance listing numbers on the schedule of federal expenditures.EFFECT: Due to improper identification of assistance listing numbers for federal expenditures, there is a potential for noncompliance with grant agreements and misstatement of financial reports, including the schedule of expenditures of federal awards. RECOMMENDATION: Systems and procedures should be established by management to allow for proper identification of assistance listing numbers on the schedule of federal expenditures and to ensure all compliance requirements of grant agreements are being met.