Finding Text
Federal Agency: U.S. Department of Veteran Affairs Federal Program Name: Supporting Services for Veteran Families Program Assistance Listing Number: 64.033 Federal Award Identification Number and Year: 14-IN-200, 14-IN-200-LT Award Period: October 1, 2022 – September 30, 2026 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or specific requirement: The Organization is required to submit quarterly, annual, and final SF-425 reports to the Federal Agency. Condition: The Organization did not have controls in place to prevent, detect, or correct errors in reporting. Questioned costs: None Context: During our testing, it was noted that there was no formal layer of review over the required reports prepared before it was submitted to the grantor. Cause: Internal controls were not in place to ensure reports are reviewed before submitted to the grantor. Effect: The auditor noted no instances of noncompliance with the provisions of reporting; however, the lack of internal controls over this compliance requirement provides an opportunity for noncompliance. Repeat Finding: No. Recommendation: We recommend that reports are prepared and reviewed by separate individuals and that the data gathered to prepare the report is saved with a final copy of it demonstrating the layers of approval in place. Views of responsible officials: There is no disagreement with the audit finding.