EIN: 475629871
UEI: WCLYEPDKAKB8
Audited by: LORI K. ORTA, PC
Oversight agency: 10 [Department of Agriculture]
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Data as of September 7, 2026
Management decision deadline — for entities that funded this organization
The FAC accepted this audit on April 25, 2023. Under 2 CFR 200.521(d), a pass-through entity that provided federal funds to this organization for this audit period must issue a management decision on these findings by October 25, 2023 (1050 days ago).
What is a management decision? →FAC accepted this audit on December 21, 2021 — management decision was due June 21, 2022.
The Organization should have strong internal controls in place to process, record and furnish accurate and timely financial records in accordance with GAAP. The Organization is required to perform monthly reconciliation procedures to ensure a proper close of the financial statements. We noted several general ledger accounts did not reconcile to supporting documentation. This appears to be the result of review, reconciliation, and closing procedures not being followed. Cause: This was caused by inaccurate review procedures performed and weakened internal controls. Effect: The Organization was required to make a significant number of journal entries in order to properly reconcile account balances for the year ended August 31, 2020. Questioned Costs: There are no questioned costs as a result of this finding. Recommendation: We recommend the Organization implement additional review procedures and follow monthly closing procedures and perform account reconciliations in order to adequately detect and correct any misstatements in the Organization?s general ledger on a timely basis. Those procedures should include cash to accrual adjustments, proper cutoff adjustments and proper period-end adjustments, and review for capital expenditures and the related financing. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action.
Show full finding ▾Hide full finding ▴2020 ? 001 Reconciliation and Closing Procedures Criteria and Condition: The Organization should have strong internal controls in place to process, record and furnish accurate and timely financial records in accordance with GAAP. The Organization is required to perform monthly reconciliation procedures to ensure a proper close of the financial statements. We noted several general ledger accounts did not reconcile to supporting documentation. This appears to be the result of review, reconciliation, and closing procedures not being followed. Cause: This was caused by inaccurate review procedures performed and weakened internal controls. Effect: The Organization was required to make a significant number of journal entries in order to properly reconcile account balances for the year ended August 31, 2020. Questioned Costs: There are no questioned costs as a result of this finding. Recommendation: We recommend the Organization implement additional review procedures and follow monthly closing procedures and perform account reconciliations in order to adequately detect and correct any misstatements in the Organization?s general ledger on a timely basis. Those procedures should include cash to accrual adjustments, proper cutoff adjustments and proper period-end adjustments, and review for capital expenditures and the related financing. Views of Responsible Officials: The Organization agrees with the finding and will adhere to the planned corrective action.
Planned Corrective Actions: The Organization will incorporate monthly review procedures, perform monthly account reconciliations and implement closing procedures. The Organization plans on hiring an experienced accountant who is implementing the necessary internal controls that will require structure for monthly closing processes, account reconciliations, and proper review procedures. The Organization is also seeking a consulting firm to assess the operations of the business and accounting functions performed. Their assessment will include solutions to strengthen business and accounting functions. Anticipated Completion Date: The Organization expects these actions to be completed by August 31, 2021. Responsible Contact Person: Leticia Diwa, Executive Director
Data source: This information comes from the Federal Audit Clearinghouse, the official repository of Single Audit data. All data is public domain. Verify this organization's audit history at fac.gov.
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