Finding Text
Criteria: Local agencies are required to submit policies and procedures regarding food benefit security and separation of duties with their work plan each year, and quarterly reporting requirements in compliance with the DC WIC program and maintain evidence that these reports are reviewed and approved by appropriate personnel prior to submission to the granting agency.
Condition: During our testing, the Corporation was unable to provide sufficient and appropriate evidence that additional reporting requirements required under the WIC program were reviewed and approved by appropriate personnel prior to submission, and evidence of timely submission to the granting agency.
Cause: The Corporation did not have formal policies and procedures over reporting requirements required under the WIC program.
Effect or Potential Effect: Additional reporting requirements submitted to the granting agencies may be incomplete or inaccurate.
Questioned costs: None
Context: Management does not have documentation over its policies and procedures regarding food benefit security and separation of duties as required under the WIC program. Management was not able to produce sufficient and appropriate evidence that additional reporting requirements were reviewed and approved prior to submission, and evidence of timely submission to the granting agency.
Repeat finding: No
Recommendation: We recommend the Corporation establish formal internal controls, and documentation of their performance, relating to the review and approval of reports by appropriate personnel who is knowledgeable of such reporting requirements.
View of Responsible Officials: Due to turnover of several key financial executives and personnel and lack of formal documentation of current policies and procedures, the Corporation did not maintain sufficient and appropriate evidence that reviews and approvals were performed for each additional reporting requirements and could not verify that these reports were submitted in a timely manner.