Finding Text
2023-002 – CONTROLS OVER GRANT REPORTING (93.788 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES)
Condition:
The Association does not have appropriate supervisory review and approval procedures in the grant reporting function within the internal control framework.
Criteria:
Effective internal control over compliance includes appropriate, timely, and documented supervisory review and approval procedures.
Cause:
The grant reporting is prepared and submitted by the program manager without documented supervisory review and approval.
Effect:
The Association is at an increased risk for grant reporting errors or omissions without timely supervisory review and approval.
Questioned Costs:
N/A
Recommendation:
We recommend the Treasurer review and approve all future grant reports prior to their submission. The approval should be documented in writing.
Views of Responsible Officials:
Management concurs with the finding and has developed a plan to correct the finding.