Finding Text
Title and Financial Assistance Listing Number of Federal Program: All federal programs
Type of Finding: Federal Award Finding
Finding Resolution Status: Resolved
Information on Universe Population Size: N/A
Sample Size Information: N/A
Identification of Repeat Finding and Finding Reference Number: N/A
Criteria: 2 CFR 200.501
Statement of Condition: The Organization failed to timely file a single audit with the Federal Audit Clearing House. Auditor considers this to be a material weakness.
Cause: The Organization did not have controls in place to identify and track federal awards and therefore, the Organization was not aware of their reporting requirement under Uniform Guidance.
Effect or Potential Effect: The Organization was did not comply with Uniform Guidance requirements for federal funds expended in excess of $750,000.
Auditor Non-Compliance Code: S - Internal control deficiencies
Questioned Costs: $-
Reportable Views of Responsible Officials: The Organization received additional, one-time COVID-19-related funding that was out of the norm for the Organization. We were not aware that it caused us to exceed the $750,000 threshold for a Uniform Guidance audit.
Recommendation: The Organization should develop a process for identifying and tracking federal expenditures for all awards that are federally sourced to ensure the organization completes required compliance audits in years where federal expenditures exceed $750,000.