Finding Text
Criteria: The Uniform Guidance requires the auditee to prepare a complete and accurate Schedule of Expenditures of Federal Awards. In addition, Title 2 U.S. Code of Federal Regulations Part 200, Appendix XI 2022 Compliance Supplement Appendix VII Other Audit Advisories requires recipients and subrecipients to separately identify COVID-19 Emergency Acts expenditures on the Schedule. Condition: The Schedule of Expenditures of Federal and Nonfederal Awards (the Schedule) prepared by the Organization did not separately identify American Rescue Plan COVID-19 funding for Assistance Listing No. 93.568 awards. In addition, the Schedule prepared by the Organization contained many pass-through award identification numbers that were not updated from the prior year, mis-identified certain awards as being COVID-19 funded when they weren?t, and contained various classification errors. Cause: Management was unable to accurately identify the source of funding and other information included on the Schedule. Effect or Potential Effect: The Organization did not comply with Federal regulations regarding federal award reporting. The late identification of certain funding delayed completion of the audit. Context: Prior to audit adjustments, the Schedule contained material errors. Repeat Finding: No. Recommendations: We recommend that management provide adequate resources to the Finance and Administration department to properly manage, track, and report grant awards.