Audit 360936

FY End
2024-09-30
Total Expended
$1.57M
Findings
18
Programs
21
Organization: Okeechobee County, Fl (FL)
Year: 2024 Accepted: 2025-06-30

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
569445 2024-003 Material Weakness - GL
569446 2024-003 Material Weakness - GL
569447 2024-003 Material Weakness - GL
569448 2024-003 Material Weakness - GL
569449 2024-003 Material Weakness - GL
569450 2024-003 Material Weakness - GL
569451 2024-003 Material Weakness - GL
569452 2024-003 Material Weakness - GL
569453 2024-003 Material Weakness - GL
1145887 2024-003 Material Weakness - GL
1145888 2024-003 Material Weakness - GL
1145889 2024-003 Material Weakness - GL
1145890 2024-003 Material Weakness - GL
1145891 2024-003 Material Weakness - GL
1145892 2024-003 Material Weakness - GL
1145893 2024-003 Material Weakness - GL
1145894 2024-003 Material Weakness - GL
1145895 2024-003 Material Weakness - GL

Programs

ALN Program Spent Major Findings
93.563 Child Support Services $266,958 Yes 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $155,161 Yes 0
16.835 Body Worn Camera Policy and Implementation $132,340 - 0
81.041 State Energy Program $128,680 - 0
20.106 Airport Improvement Program, Infrastructure Investment and Jobs Act Programs, and Covid-19 Airports Programs $96,984 - 0
20.600 State and Community Highway Safety $87,267 - 0
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $73,896 Yes 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $69,859 - 0
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $49,576 Yes 1
97.042 Emergency Management Performance Grants $46,885 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $46,033 - 0
97.044 Assistance to Firefighters Grant $43,134 - 0
20.616 National Priority Safety Programs $36,139 - 0
93.052 National Family Caregiver Support, Title Iii, Part E $17,453 - 0
93.569 Community Services Block Grant $13,809 - 0
16.607 Bulletproof Vest Partnership Program $13,200 - 0
15.916 Outdoor Recreation Acquisition, Development and Planning $12,725 - 0
93.053 Nutrition Services Incentive Program $11,699 Yes 1
93.568 Low-Income Home Energy Assistance $10,591 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $5,000 - 0
90.401 Help America Vote Act Requirements Payments $1,860 - 0

Contacts

Name Title Type
H28PGQF8EAT3 Lisa Ridley Auditee
8637636441 Julie Fowler Auditor
No contacts on file

Notes to SEFA

Accounting Policies: BASIS OF PRESENTATION The accompanying Schedule of Expenditures of Federal Awards and State Financial Assistance (the Schedule) includes the federal award and state financial assistance activity of Okeechobee County, Florida (County) under programs of the federal government and state of Florida for the year ended September 30, 2024. The information in this Schedule is presented in accordance with the requirements of 2 CFR Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and Chapter 69I-5, Rules of the Florida Department of Financial Services. Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County. SUMMARY OF SIGNIFICANT ACCOUNTING POLICIES Expenditures reported on the Schedule are reported on the modified accrual basis of accounting for awards and financial assistance recorded in governmental funds and the accrual basis of accounting for awards and financial assistance recorded in the proprietary funds, which are described in Note 1 to the County’s basic financial statements. Such expenditures are recognized following, as applicable, either the cost principles in Uniform Guidance and Chapter 69I-5, Rules of the Florida Department of Financial Services wherein certain types of expenditures are not allowable or are limited as to reimbursement, with the exception of Assistance Listing Number 21.019, which follows criteria determined by the Department of Treasury for allowability of costs. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.

Finding Details

Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.
Matching and Reporting Federal agency: US Department of Health and Human Services Federal program title: Special Program for the Aging – Title III Assistance Listing Number: 93 Aging Cluster – Assistance Listing No. 93.044, 93.045, and 93.053 Award Period: January 2023 - December 2023, January 2024 – December 2024, and January 2022 –September 2024 Type of Finding: - Material Weakness in Internal Control over Compliance Criteria or specific requirement: The County should maintain effective internal controls over its federal grants. Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance that federal award compliance is achieved. Condition: Matching invoice reports and service costs reports submitted were not reviewed by a member of management to ensure the accuracy and completeness of the data. Questioned costs: None. Context: The annual service cost report and the matching requirements for the OAA and ARP grant were tested as part of the audit. Cause: Review procedures were not established for grant reporting. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of responsible officials: There is no disagreement with the audit finding.