Finding 1148870 (2024-002)

Finding 2024-002 Reporting-94.006 Americorps State and National Material Weakness, Internal Control Over Compliance, Reporting Criteria: Uniform Guidance requires entities to ensure a system of internal controls which provides reasonable assurance that all reports are properly reviewed prior to their submission. Condition and Context: We noted two requests for reimbursement that were completed and submitted to the agency without any formal documented review of the reports. Cause: The Organization does not have an established policy to approve reports prior to their submission. Effect or Potential Effect: Without documentation of adequate controls over reporting in compliance with requirements, the Organization was not able to ensure the accuracy of the reports submitted. Recommendation: We recommend the Organization establish and follow a documented policy to review reports prior to their submission. The Organization should improve its internal controls over reporting by ensuring the personnel responsible appropriately documents their review and approval prior to its submission.