FAC Explorer

Finding 382670 (2022-002)

Significant Deficiency
Requirement
ABCHJL
Questioned Costs
-
Year
2022
Accepted
2024-03-20
Audit: 296249
Organization: Netfreedom Pioneers (CA)
Auditor: Frith-Smith & Archibald LLP

AI Summary

  • Issue: The SEFA needed changes to accurately reflect federal funds received.
  • Impact: Inaccurate classification by accounting staff could lead to incorrect reporting of federal expenditures.
  • Follow-up: Implement year-end procedures to ensure proper classification of federal expenditures for accurate SEFA preparation.

Finding Text

Criteria : Management is responsible for proper classification of grants received to accurately prepare the Schedule of Expenditures of Federal Awards (SEFA). Condition : Changes to the SEFA were required to properly state federal funds received. Cause: The accounting staff did not prepare the SEFA accurately. Effect : Failure to maintain records of the federal funds received could result in incorrect reporting. Recommendation : We recommend the Organization implement year-end procedures to properly classify federal expenditures to ensure the SEFA is accurately prepared.

Categories

Reporting

Other Findings in this Audit

  • 382663 2022-001
    Significant Deficiency
  • 382664 2022-002
    Significant Deficiency
  • 382665 2022-001
    Significant Deficiency
  • 382666 2022-002
    Significant Deficiency
  • 382667 2022-001
    Significant Deficiency
  • 382668 2022-002
    Significant Deficiency
  • 382669 2022-001
    Significant Deficiency
  • 382671 2022-001
    Significant Deficiency
  • 382672 2022-002
    Significant Deficiency
  • 382673 2022-001
    Significant Deficiency
  • 382674 2022-002
    Significant Deficiency
  • 382675 2022-001
    Significant Deficiency
  • 382676 2022-002
    Significant Deficiency
  • 382677 2022-001
    Significant Deficiency
  • 382678 2022-002
    Significant Deficiency
  • 959105 2022-001
    Significant Deficiency
  • 959106 2022-002
    Significant Deficiency
  • 959107 2022-001
    Significant Deficiency
  • 959108 2022-002
    Significant Deficiency
  • 959109 2022-001
    Significant Deficiency
  • 959110 2022-002
    Significant Deficiency
  • 959111 2022-001
    Significant Deficiency
  • 959112 2022-002
    Significant Deficiency
  • 959113 2022-001
    Significant Deficiency
  • 959114 2022-002
    Significant Deficiency
  • 959115 2022-001
    Significant Deficiency
  • 959116 2022-002
    Significant Deficiency
  • 959117 2022-001
    Significant Deficiency
  • 959118 2022-002
    Significant Deficiency
  • 959119 2022-001
    Significant Deficiency
  • 959120 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.221 Iran Assistance Program $203,173
19.345 International Programs to Support Democracy, Human Rights and Labor $44,971