Audit 368062

Condition: The Council does not have appropriate supervisory review and approval procedures related to the grant reporting function. Criteria: Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures. Cause: The grant reporting is prepared and submitted without prior documented supervisory review and approval. Effect: The Council is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval. Context: All three financial reports that were required to be filed during the year were tested. Questioned Costs: N/A Recommendation: We recommend the review and approval of all future grant reports prior to their submission. The approval should be documented in writing. View of Responsible Officials: Management concurs with the finding and understands the importance of a documented review and approval process related to the grant reporting function. The lack of formal approval processes was due, in part, to staffing limitations and the absence of a dedicated financial leadership role during the audit period.