Environmental Quality Incentives Program – Assistance Listing No. 10.912 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the claim prior to submitting to the federal agency. This review would include comparing t...
Environmental Quality Incentives Program – Assistance Listing No. 10.912 Recommendation: We recommend the Organization implement a formal control where someone other than the preparer documents their review of the claim prior to submitting to the federal agency. This review would include comparing the amounts in the report to the general ledger or other supporting documents. This review should be supported by documenting the signature and date prior to submission. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Status of corrective action: This finding recurred because the controls below were implemented in October 2025 and were not in place for the full 2025 audit period. We expect it to be resolved in the 2026 audit. Claim preparation and independent review: For each claim, the Grants Manager or designee prepares a Claim/Billing Approval Form and routes it, with the supporting documentation, to the Project Manager. The Project Manager, who does not prepare the claim, compares the amounts on the claim to the general ledger and to supporting documentation such as payroll allocation reports and vendor invoices, and resolves any differences with the preparer before approving. Signature and date prior to submission: Both the preparer and the reviewer electronically sign and date the Claim/Billing Approval Form. The claim is not initiated in the funder portal until the form is fully approved, so the documented approval date will always precede the submission date. Documentation and monitoring: The approved form, supporting documentation, and portal submission confirmation are saved together in the Organization's grant files. A member of management will periodically review a sample of submitted claims to confirm that the review was completed, signed, and dated before submission. Name(s) of the contact person(s) responsible for corrective action: Jill Matchett, Grants Manager through June 2026, Lori Hall, Grants Manager June 2026 - present Planned completion date for corrective action plan: Implemented October 2025; expected to be resolved in the audit for the year ending December 31, 2026