Finding Text
2025-003 – Reporting Type of Finding: (F) Significant Deficiency in Internal Control over Compliance of Federal Awards (G) Instance of Noncompliance related to Federal Awards Questioned Costs: None Condition During our test of compliance over federal awards, we noticed CWA submitted one required report after the established deadline. Additionally, there is no evidence that reports are reviewed or approved prior to submission. Cause The issue appears to be due to a lack of formal policies and procedures requiring supervisory review and approval of reports before submission, as well as insufficient monitoring of reporting deadlines. Effect Late submission of required reports and a lack of review increase the risk of noncompliance with reporting requirements. It may also result in inaccurate or incomplete information being submitted and could impact funding or oversight decisions by granting agencies. Recommendation We recommend management establish and implement formal procedures to ensure all required reports are prepared, reviewed, and approved by appropriate personnel prior to submission. Additionally, management should implement controls, such as a tracking system or calendar reminders to ensure reports are submitted in a timely manner. View of Responsible Official and Corrective Action Plan CWA management is in agreement with this finding. They will develop and implement procedures requiring review of required reports by an appropriate supervisory and establish procedures to ensure the timely submittal of required reports.