Finding 28695 (2022-003)

Significant Deficiency
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-09-27
Audit: 28806
Organization: Rs Eden (MN)
Auditor: Eide Bailly LLP

AI Summary

  • Core Issue: The organization lacks adequate internal controls for preparing the consolidated schedule of expenditures of federal awards.
  • Impacted Requirements: Proper financial reporting controls are necessary to ensure accuracy in the consolidated schedule.
  • Recommended Follow-Up: Management should enhance awareness of financial reporting requirements and improve internal controls related to the consolidated schedule.

Finding Text

2022-003 Department of Housing and Urban Development Federal Assistance Listing #14.267 Continuum of Care Program Department of Health and Human Services Federal Assistance Listing #93.498 COVID-19 Provider Relief Fund (PRF) and American Rescue Plan (ARP) Rural Distribution Applicable Federal Award Number and Year ? Period 4 TIN #411948604 Preparation of Consolidated Schedule of Expenditures of Federal Awards Significant Deficiency in Internal Control over Compliance Criteria: Proper controls over financial reporting include the ability to prepare the consolidated schedule of expenditures of federal awards (consolidated schedule) and accompanying notes to the consolidated schedule. Condition: The Organization does not have an internal control system designed to provide for a complete and accurate consolidated schedule of expenditures of federal awards being audited. Cause: Auditor assistance with preparation of the consolidated schedule is not unusual as the consolidated schedule is only required when the Organization meets a specified threshold of federal expenditures. Effect: There is a reasonable possibility that the Organization would not be able to draft a consolidated schedule that is correct without the assistance of the auditors. Questioned Costs: None reported. Context: Sampling was not used. Repeat Finding from Prior Years: No Recommendation: We recommend management be aware of the financial reporting requirements relating to the Organization?s consolidated schedule of expenditures of federal awards and the internal controls that impact financial reporting. Views of Responsible Officials: Management agrees with the finding.

Categories

Reporting Significant Deficiency

Other Findings in this Audit

  • 28689 2022-003
    Significant Deficiency
  • 28690 2022-004
    Significant Deficiency
  • 28691 2022-003
    Significant Deficiency
  • 28692 2022-004
    Significant Deficiency
  • 28693 2022-003
    Significant Deficiency
  • 28694 2022-004
    Significant Deficiency
  • 28696 2022-004
    Significant Deficiency
  • 28697 2022-003
    Significant Deficiency
  • 28698 2022-004
    Significant Deficiency
  • 28699 2022-001
    Material Weakness
  • 28700 2022-002
    Significant Deficiency
  • 28701 2022-003
    Significant Deficiency
  • 605131 2022-003
    Significant Deficiency
  • 605132 2022-004
    Significant Deficiency
  • 605133 2022-003
    Significant Deficiency
  • 605134 2022-004
    Significant Deficiency
  • 605135 2022-003
    Significant Deficiency
  • 605136 2022-004
    Significant Deficiency
  • 605137 2022-003
    Significant Deficiency
  • 605138 2022-004
    Significant Deficiency
  • 605139 2022-003
    Significant Deficiency
  • 605140 2022-004
    Significant Deficiency
  • 605141 2022-001
    Material Weakness
  • 605142 2022-002
    Significant Deficiency
  • 605143 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $226,571
14.267 Continuum of Care Program $27,568