Finding 38421 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-14

AI Summary

  • Core Issue: Material audit adjustments were needed to ensure accurate financial statements.
  • Impacted Requirements: Internal controls failed to catch necessary adjustments, risking misstatements.
  • Recommended Follow-Up: Review and adjust accounts to reflect actual figures by next year-end.

Finding Text

2022-001 Material Audit Adjustments Federal Program: Organization Wide and Coronavirus State and Local Fiscal Recovery Funds Condition: Material audit adjustments were required to prevent the Organization?s financial statements from being materially misstated. Criteria: During the course of our engagement, we identified material audit adjustments that could have resulted in a material misstatement of the Organization?s financial statements. Questioned Costs: Not applicable. Effect: These material adjustments could have resulted in a material misstatement of the Organization?s financial statements. Cause: Internal controls did not identify that adjustments should be recorded. Recommendation: We recommend the Organization review the current year audit adjustments and attempt to adjust accounts to actual next year end.

Corrective Action Plan

2022-001 Material Audit Adjustments: Management will review the current year audit adjustments and attempt to adjust the accounts to actual in year 2023.

Categories

Internal Control / Segregation of Duties

Other Findings in this Audit

  • 614863 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.49M