Finding 606633 (2022-004)

Significant Deficiency
Requirement
C
Questioned Costs
-
Year
2022
Accepted
2023-09-29

AI Summary

  • Core Issue: Missing approvals for cash draw requests violate federal cash management requirements.
  • Impacted Requirements: Written procedures for cash management as per CFR Section 200.302(b)(6) and 200.305.
  • Recommended Follow-Up: Establish policies and training to ensure all draw requests are reviewed and approved before submission.

Finding Text

Finding 2022-004 Criteria or Specific Requirement: The Code of Federal Regulations Section 200.302(b)(6) requires the non-Federal entity to provide written procedures to implement the requirements of cash management as defined in 200.305. Condition: During our testing of cash management, approvals over the draw requests were omitted. Cause: Controls over approvals of the cash draw requests are not fully implemented. Effect or Potential Effect: The lack of approvals could lead to mishandling of the cash management. Context: Eight out of forty-six drawdown requests were sampled and four did not contain documented approvals. Questioned costs: None noted. Repeat Finding: no. Recommendation: We recommend the Organization implement policies, procedures, and training to ensure all grant draw requests are reviewed and approved prior to submission to the awarding agency. Views of Responsible Officials: Management agrees with the finding and will implement a process to document its policies and procedures.

Categories

Cash Management Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 30188 2022-001
    Material Weakness
  • 30189 2022-002
    -
  • 30190 2022-003
    Significant Deficiency
  • 30191 2022-004
    Significant Deficiency
  • 30192 2022-005
    Significant Deficiency
  • 30193 2022-001
    Material Weakness
  • 30194 2022-002
    -
  • 30195 2022-003
    Significant Deficiency
  • 30196 2022-004
    Significant Deficiency
  • 30197 2022-005
    Significant Deficiency
  • 30198 2022-001
    Material Weakness
  • 30199 2022-002
    -
  • 30200 2022-003
    Significant Deficiency
  • 30201 2022-004
    Significant Deficiency
  • 30202 2022-005
    Significant Deficiency
  • 30203 2022-001
    Material Weakness
  • 30204 2022-002
    -
  • 30205 2022-003
    Significant Deficiency
  • 30206 2022-004
    Significant Deficiency
  • 30207 2022-005
    Significant Deficiency
  • 30208 2022-001
    Material Weakness
  • 30209 2022-002
    -
  • 30210 2022-003
    Significant Deficiency
  • 30211 2022-004
    Significant Deficiency
  • 30212 2022-005
    Significant Deficiency
  • 30213 2022-001
    Material Weakness
  • 30214 2022-002
    -
  • 30215 2022-003
    Significant Deficiency
  • 30216 2022-004
    Significant Deficiency
  • 30217 2022-005
    Significant Deficiency
  • 606630 2022-001
    Material Weakness
  • 606631 2022-002
    -
  • 606632 2022-003
    Significant Deficiency
  • 606634 2022-005
    Significant Deficiency
  • 606635 2022-001
    Material Weakness
  • 606636 2022-002
    -
  • 606637 2022-003
    Significant Deficiency
  • 606638 2022-004
    Significant Deficiency
  • 606639 2022-005
    Significant Deficiency
  • 606640 2022-001
    Material Weakness
  • 606641 2022-002
    -
  • 606642 2022-003
    Significant Deficiency
  • 606643 2022-004
    Significant Deficiency
  • 606644 2022-005
    Significant Deficiency
  • 606645 2022-001
    Material Weakness
  • 606646 2022-002
    -
  • 606647 2022-003
    Significant Deficiency
  • 606648 2022-004
    Significant Deficiency
  • 606649 2022-005
    Significant Deficiency
  • 606650 2022-001
    Material Weakness
  • 606651 2022-002
    -
  • 606652 2022-003
    Significant Deficiency
  • 606653 2022-004
    Significant Deficiency
  • 606654 2022-005
    Significant Deficiency
  • 606655 2022-001
    Material Weakness
  • 606656 2022-002
    -
  • 606657 2022-003
    Significant Deficiency
  • 606658 2022-004
    Significant Deficiency
  • 606659 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.001 Agricultural Research_basic and Applied Research $430,664
10.902 Soil and Water Conservation $160,335
10.310 Agriculture and Food Research Initiative (afri) $158,598
10.311 Beginning Farmer and Rancher Development Program $147,024
10.215 Sustainable Agriculture Research and Education $35,425
10.912 Environmental Quality Incentives Program $9,370