Finding 627357 (2022-005)

Significant Deficiency
Requirement
F
Questioned Costs
-
Year
2022
Accepted
2023-09-27
Audit: 44500
Auditor: Uhy LLP

AI Summary

  • Core Issue: The Organization lacks a formal policy for monitoring equipment purchases related to federal programs.
  • Impacted Requirements: This absence of controls risks unallowable costs being charged to federal programs, although no instances were found during testing.
  • Recommended Follow-Up: Establish and implement policies for equipment purchases, including assigning a program director for oversight and conducting periodic inventory checks.

Finding Text

2022-05 ? Controls over equipment purchases for federal programs Criteria: The Organization is required to maintain policies with internal controls over compliance with federal programs. Condition: The Organization does not have a formal policy for monitoring equipment purchases. Cause: There was no team member assigned to this task during the year. Effect: Potentially, unallowable costs could be charged to the federal programs. However, we did not note instances of this in our testing. Recommendation: The Organization should establish controls over equipment purchases for federal programs to ensure the costs are allowable and the equipment is used for activities allowed. The Organization?s policies should also include periodic physical inventory of the equipment. Response: The Organization will establish these policies and assign the appropriate program director to monitor compliance with the policy.

Categories

Equipment & Real Property Management Allowable Costs / Cost Principles

Other Findings in this Audit

  • 50912 2022-004
    Significant Deficiency
  • 50913 2022-004
    Significant Deficiency
  • 50914 2022-004
    Significant Deficiency
  • 50915 2022-005
    Significant Deficiency
  • 50916 2022-004
    Significant Deficiency
  • 50917 2022-004
    Significant Deficiency
  • 50918 2022-004
    Significant Deficiency
  • 50919 2022-004
    Significant Deficiency
  • 50920 2022-004
    Significant Deficiency
  • 50921 2022-004
    Significant Deficiency
  • 627354 2022-004
    Significant Deficiency
  • 627355 2022-004
    Significant Deficiency
  • 627356 2022-004
    Significant Deficiency
  • 627358 2022-004
    Significant Deficiency
  • 627359 2022-004
    Significant Deficiency
  • 627360 2022-004
    Significant Deficiency
  • 627361 2022-004
    Significant Deficiency
  • 627362 2022-004
    Significant Deficiency
  • 627363 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.611 Wildlife Restoration and Basic Hunter Education $15,448
15.634 State Wildlife Grants $14,194
15.669 Cooperative Landscape Conservation $20