Finding 375995 (2019-007)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2019
Accepted
2024-03-13

AI Summary

  • Issue: The Commonwealth of Massachusetts requires non-profits to maintain a valid Certificate of Good Standing to keep their status.
  • Trend: Many organizations are failing to register or file necessary documents, risking their non-profit status.
  • Follow-up: Ensure all non-profits are reminded to complete their registrations and maintain compliance with filing requirements.

Finding Text

2.Commonwealth of Massachusetts Attorney General’s Office Non-Profit Division – Registration andfilings of PC for the purposes of retaining non-profit status Certificate of Good Standing.

Corrective Action Plan

CUAHSI has outstanding audits for the years ended 2020, 2021, 2022, and 2023. This will be a repeat finding until after the 2023 audit is completed. This recurring issue is being addressed as new CUAHSI management was hired in January of 2023 and the top priority of the Executive Director, finance team, and the Board of Directors is to ensure CUAHSI is able to address this unacceptable recurring finding. CUAHSI's new financial staff, new within-year processes to ensure policies are followed and staff are accountable, along with replacing the accounting system of record with a centralized and robust solution (transition completed) will make audit preparation routine in future years. In January 2024, the CUAHSI Board voted in a new Treasurer with 18 years of audit experience; this is the first time the Treasurer role has been occupied by a non-hydrologist (the primary scientific discipline that CUAHSI’s mission serves).

Categories

No categories assigned yet.

Other Findings in this Audit

  • 375989 2019-001
    Material Weakness
  • 375990 2019-002
    Material Weakness
  • 375991 2019-003
    Material Weakness
  • 375992 2019-004
    Material Weakness
  • 375993 2019-005
    Material Weakness
  • 375994 2019-006
    Material Weakness
  • 375996 2019-008
    Material Weakness
  • 375997 2019-009
    Material Weakness
  • 375998 2019-010
    Material Weakness
  • 375999 2019-011
    Material Weakness
  • 952431 2019-001
    Material Weakness
  • 952432 2019-002
    Material Weakness
  • 952433 2019-003
    Material Weakness
  • 952434 2019-004
    Material Weakness
  • 952435 2019-005
    Material Weakness
  • 952436 2019-006
    Material Weakness
  • 952437 2019-007
    Material Weakness Repeat
  • 952438 2019-008
    Material Weakness
  • 952439 2019-009
    Material Weakness
  • 952440 2019-010
    Material Weakness
  • 952441 2019-011
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
47.050 Geosciences $1.45M
47.080 Office of Cyberinfrastructure $80,192
47.083 Integrative Activities $28,517
47.079 Office of Internal Science and Engineering $13,688
47.070 Computer and Information Science Engineering $9,122
47.070 Computer and Information Science and Engineering $4,346