Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
All expenditures charged to the grant should be reviewed and approved.
Condition:
Expenditures charged to the Head Start grant were not appropriately reviewed and approved.
Cause:
The Agency’s staff did not follow the procedures put in place over review and approval of expenditures charged to the grant.
Effect:
There is potential for expenditures that are not allowed to be charged to the grant.
Questioned Cost Amount:
Total questioned costs were $10,447.
Perspective Information:
Seven out of the total forty expenses tested did not contain evidence of review or approval.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that all expenditures charged to the grant be reviewed and approved by someone other than the preparer and that such review and approval be formally documented.
Views of Responsible Officials and Planned Corrective Action:
The Agency with this finding. See auditee’s corrective action plan.
Criteria:
These reports should be completed and filed in a timely manner by the Agency (by October 31, 2022 for the fiscal year ended June 30, 2022).
Condition:
It was noted that the Forms SF-425 and SF-429 were not filed in a timely manner.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the forms and there was subsequently turnover in the accounting department. There were also delays with the new staff within the accounting department obtaining access to the necessary systems to submit the reports.
Effect:
The Agency was not in compliance with the grant’s reporting requirements.
Questioned Cost Amount:
None noted.
Perspective Information:
All of the reports required to be filed for the grant were tested and none were submitted timely.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend that the reports be completed and submitted prior to or by the October 31st deadline.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
Monthly financial reporting information should be shared with the Board of Directors in a timely manner.
Condition:
Monthly financial reports were not provided to the Board for the period of April to June 2022.
Cause:
The delay in the financial reports to the Board was due to turnover in key management positions, including within the accounting department.
Effect:
During this period, internal financial information was not reviewed or approved by the Board timely.
Questioned Cost Amount:
None noted.
Perspective Information:
Three out of twelve months of financial reports were not provided to the Board during the fiscal year ended June 30, 2022 or soon thereafter.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implement controls to ensure that financial reports are provided to the Board in a timely manner.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.