Finding 1076386 (2023-002)

Finding 2023-002 – Noncompliance and Significant Deficiency over Reporting Criteria The Organization is required to file quarterly financial and performance reports. Internal controls should be in place to review the reports prior to filing to ensure they are accurate. Documentation should be maintained showing evidence of review and approval. Condition During testing, detail transactions were traced to the financial reports submitted to ensure the accuracy of the reports. In one instance, the amount claimed for reimbursement on the financial reports did not agree to the backup documentation or detail listing of expenditures incurred under the grant. In addition, documentation was not maintained showing evidence of review and approval of the reports prior to submission. Cause The Organization did not have appropriate internal controls in place over reporting. Effect The Organization may file inaccurate reports. Questioned Costs Known questioned costs were $38. Recommendations We recommend the Organization implement internal controls to ensure reports are reviewed for accuracy prior to submission. In addition, we recommend these controls be documented. Views of Responsible Officials We have increased personnel and have the support needed to review for accuracy and documentation.