FLINT CIRCUIT ON FAMILY VIOLENCE, INC.Non-Profit

Condition: Material adjustments were needed to record the Schedule of Expenditures of Federal Awards in accordance with U.S. GAAP. Criteria: Internal controls in place at the Organization did not detect and prevent errors that were included in the provided Schedule of Expenditures of Federal Awards, which required material adjustment during the audit to properly state the expenditures in the correct period. Effect: Monthly financial statements and reporting during the year may have been materially misstated. Recommendation: The Organization should work to implement and/or strengthen internal controls over reconciling the general ledger and the financial statements that will ensure the Organization can prevent, detect, and correct material misstatements on a timely basis and provide accurate financial reporting during the year to ensure the schedule of expenditures of federal awards is accounted for in accordance with accounting principles generally accepted in the United States of America.