Finding 1235975 (2022-004)

Reporting Criteria: The program requires monthly and quarterly reports to be submitted by the 15th day of the month following the close of the reporting period. In addition, the Organization is required to maintain sufficient documentation to support the amounts reported to the grantor. Condition: Management was unable to provide several required monthly and quarterly reports requested during the audit. Additionally, for reports that were available, management was unable to provide sufficient supporting documentation to substantiate certain amounts reported. Cause: The Organization experienced significant turnover during the year under audit, resulting in delays in reporting and deficiencies in maintaining supporting documentation for reported amounts. Effect: The inability to provide required reports and adequate supporting documentation for reported amounts limits the ability to verify compliance with program reporting requirements and could result in questioned costs, increased oversight by the grantor, or potential impacts on future grant funding. Questioned Costs: None Recommendations: We recommend the Organization strengthen its internal controls over grant reporting by implementing procedures to ensure all required reports are completed, retained, and submitted timely. Management should also establish procedures to maintain sufficient supporting documentation for all amounts reported to the grantor so that reported information can be readily substantiated during monitoring or audit. Management's View: Management agrees with this finding.