Finding Text
Finding 2023-001 - Significant Deficiency
Criteria: According to the Code of Federal Regulations, the auditee must prepare a
schedule of expenditures of federal awards for the period covered by the auditee’s financial
statements which must include the total federal awards expended.
Condition: Federal expenditures for ALN 17.261 were not reported on the original
schedule of expenditures of federal awards provided to us.
Context: The Organization received correspondence from the grantor of ALN 17.261 that
the federal expenditures related to their award were not recorded on the single audit report
issued on June 27, 2024.
Effect: Improperly reported amounts of federal expenditures on the schedule of
expenditures of federal awards required us to adjust the schedule to reflect actual federal
expenditures.
Cause: The Organization did not have proper processes and related controls in place to
ensure that all amounts to be reported on the schedule of expenditures of federal awards
were properly reported and supported by the underlying accounting records.
Recommendation: The Organization should put in place controls that would ensure that
all expenditures related to federal programs that are allowable and supportable are
included on the schedule of expenditures of federal awards.
View Of Responsible Officials (Unaudited): See the corrective action plan provided by
management included with this report.
Anticipated Completion Date: November 2024
Responsible Official: Gina Knapp, Vice President of Finance