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 implement controls to ensure that the 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 client's corrective action plan. The outsourced accountant will prepare the SF-429 report, and the CFO or Executive Director will approve the reports. In the event of an absence, the CFO will prepare, and the CEO will cerfity, or vice versa. Corrective action plan contact person: Chief Financial Officer, Kristy Gamble, (630) 280-2580 Kristy-gamble@wipfli.com Estimated completion date: August 31, 2024 (next 429 report to come due)