Finding Text
Condition:
The Alliance does not have appropriate supervisory review and approval procedures related to the grant reporting function.
Criteria:
Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures.
Cause:
The grant reporting is prepared and submitted without documented supervisory review and approval.
Effect:
The Alliance is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval.
Questioned Costs:
N/A
Recommendation:
We recommend the review and approval of all future grant reports prior to their submission. The approval should be documented in writing.
Views of Responsible Officials:
We acknowledge the audit finding with respect to lack of documented supervisory review and approval of grant report submission. Grant reports were reviewed prior to filing with approval communicated either via email or verbally. We will document approval in writing in the future.