Finding Text
Federal Agencies: Department of Housing and Urban Development
Federal Assistance Listing Numbers: 14.251
Program: Economic Development Initiative, Community Project Funding, and Miscellaneous Grants
Award/Pass-Through Entity Identifying Numbers: B-22-CP-WA-0956
Criteria: Recipients of federal awards must establish verifiable controls over reports that are
prepared and submitted.
Condition: For all four performance and financial reports submitted in relation to 2023 activity (two
performance, and two financial), appropriate documentation was not available to evidence review
of the reports prior to submission.
Cause: While LifeWire has a policy in place that requires approval of reports prior to submission,
proper documentation to support the policy was not available.
Effect or Potential Effect: Reports could be submitted that are inaccurate or incomplete.
Questioned Costs: None.
Context: There were two performance reports submitted and two financial reports submitted. All
four reports were tested. This is a condition identified per review of LifeWire’s compliance with
specified requirements not using a statistically valid sample.
Identification as a Repeat Finding: Not a repeat finding.
Recommendation: We recommend that LifeWire implement controls to ensure proper
documentation of review and approval of reports.
Views of Responsible Officials: Management agrees with the finding that review and approval of
reports was not maintained during the period under audit. Management has modified policies and
procedures to maintain support for the control process.