Criteria: Under 2 CFR 200.430(g), charges to federal awards for salaries and wages must be based on
records that accurately reflect the work performed. These records must: [1] be supported by a system of
internal control which provides reasonable assurance that the charges are ac…
2024-004OtherSignificant deficiency
Criteria: Per 2 CFR 200.303, non-Federal entities must establish and maintain effective internal control
over Federal awards that provides reasonable assurance of compliance with Federal statutes, regulations,
and the terms and conditions of the award. Controls should be in compl…
Source: Federal Audit Clearinghouse single audits (required of organizations expending $1,000,000+ in federal awards per year for fiscal years beginning on or after Oct 1, 2024; $750,000 before).