Finding 577947 (2022-002)

Significant Deficiency Repeat Finding
Requirement
ABGLM
Questioned Costs
-
Year
2022
Accepted
2023-11-09
Audit: 2767
Organization: Nutrition Services, Inc. (MN)
Auditor: Abdo LLP

AI Summary

  • Core Issue: Errors in federal expenditure calculations were found on the Schedule of Expenditures of Federal Awards.
  • Impacted Requirements: Compliance with Uniform Guidance for accurate reporting of federal expenditures was not met.
  • Recommended Follow-Up: Implement a review process to ensure accurate reporting and reconciliation before the audit.

Finding Text

Condition: During our audit, we noted errors related to calculations of federal expenditures on the Schedule of Expenditures of Federal Awards. Critera: Uniform Guidance requires proper reporting of federal expenditures. Cause: Management did not have the information needed to properly prepare the Schedule of Expenditures of Federal Awards. Effect: As a result, federal expenditures were understated by $196,086 on the Schedule of Expenditures of Federal Awards. Context: This is not a repeat finding from the prior year. During our audit procedures, we found that the expenditures reported on the Schedule of Expenditures of Federal Awards did not agree with the underlying support. The Schedule of Expenditures of Federal Awards has been corrected. Recommendation:We recommend that the Organization implement a review process to ensure correct reporting on the Schedule of Expenditures of Federal Awards prior to the audit, including a reconciliation between the Schedule of Expenditures of Federal Awards and the accounting system. Views of Responsible Officals: Management agrees with the finding.

Categories

Reporting

Other Findings in this Audit

  • 1504 2022-001
    Significant Deficiency Repeat
  • 1505 2022-002
    Significant Deficiency Repeat
  • 1506 2022-003
    Significant Deficiency
  • 577946 2022-001
    Significant Deficiency Repeat
  • 577948 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $924,148
93.053 Nutrition Services Incentive Program $145,169