CUAHSI considers this finding partially addressed as new hiring has ensured staff with adequate knowledge are positioned in financial roles. Staffing and separation of duties with multi-tier reviews and approvals supports the roles outlined in CUAHSI's Federal Grant Management Policies and Procedures Manual and a yearly financial process review will ensure policies are being followed. CUAHSI will add bank reconciliation processes to the manual. Currently this is an assigned duty to the Accountant with oversight from the Controller, but is not documented in the manual.