Finding Text
Condition: During our audit, we noted errors related to calculations of federal expenditures on the Schedule of Expenditures of Federal Awards. Critera: Uniform Guidance requires proper reporting of federal expenditures. Cause: Management did not have the information needed to properly prepare the Schedule of Expenditures of Federal Awards. Effect: As a result, federal expenditures were understated by $196,086 on the Schedule of Expenditures of Federal Awards. Context: This is not a repeat finding from the prior year. During our audit procedures, we found that the expenditures reported on the
Schedule of Expenditures of Federal Awards did not agree with the underlying support. The Schedule of Expenditures of Federal Awards has been corrected. Recommendation:We recommend that the Organization implement a review process to ensure correct reporting on the Schedule of
Expenditures of Federal Awards prior to the audit, including a reconciliation between the Schedule of Expenditures of Federal Awards and the accounting system. Views of Responsible Officals: Management agrees with the finding.