Management Response and Planned Corrective Action:
We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures.
Views of Responsible Officials and Corrective Actions:
The managem...
Management Response and Planned Corrective Action:
We concur with the Federal Award Findings outlined above of the auditors and have implemented a corrective action plan, including updating internal control policies and procedures.
Views of Responsible Officials and Corrective Actions:
The management team of the Council of Western State Foresters believe in the values of transparency, justification, and documentation for transactions made in the course of conducting job related duties.
As a small organization with limited staff, suggested reasonable improvements to processes are always welcome. It is in this spirit that the below corrective actions for the compliance issues noted in the findings from the 2023 audit are put forward.
2023-004 Corrective Action Plan:
Management acknowledges the need to strengthen procedures related to the preparation and review of SF-270 forms. The review and approval processes for SF-270 submissions have been evaluated and revised to ensure that requests for advances and reimbursements are accurately classified and properly documented.
In alignment with 2 CFR § 200.305, all advance requests will be reviewed to ensure they are based on reasonable estimates of direct program costs that are immediately necessary for the applicable period. As part of this process, management will implement a cross-referencing procedure to verify that requests designated as reimbursements or advances are supported by appropriate documentation and accurately reflect the nature of the request.
Anticipated Completion:
Process revisions and controls have been completed