Finding Text
Condition: As a part of the internal controls of the Organization, monthly required reports are to be
reviewed and approved by the applicable program director. Criteria: For 10 of the 10 reports selected for testing, the Organization was unable to provide
documentation of the review and approval by the program director. Cause: Due to the transition of staff and accounting systems throughout the year, the
Organization had inconsistent maintenance of accounting records. Effect: A lack of oversight by the program director could result in material misstatements of the
reports submitted to funders. Recommendation: Documentation should be maintained of the controls conducted by the Organization. Views of Responsible Officials: The Organization agrees with the finding, see corrective action plan.