Finding 1165234 (2025-004)

2025-004 – Lack of Controls over Reporting Corporation for National and Community Service Americorps Seniors Foster Grandparent Program – AL #94.011 TN Commission of National & Community Service/Americorps State and National Condition: The Organization does not have adequate internal controls in place over the preparation and submission of required program reports. Program reporting is prepared and submitted solely by the grant accountant, with no supervisory review and approval process to ensure accuracy prior to submission. Criteria: Uniform Guidance 2 CFR 200.303 requires non-federal entities to establish and maintain effective internal control over compliance, including controls that provide reasonable assurance that reporting is accurate, complete, and properly supported. Cause: Management has not implemented a control structure to ensure program reports are independently verified for accuracy and compliance. Effect: Although reports were ultimately submitted timely and included the necessary information, there is an increased risk that errors, omissions, or inconsistencies in program reporting may go undetected. The lack of a functioning review control increases the likelihood of future noncompliance or reporting inaccuracies. Context: During testing of reporting, it was noted that program reports were prepared and submitted by a single individual. Management confirmed that no secondary review and approval was performed prior to submitting required reports.