Finding Text
Condition: Our testwork over the reporting compliance requirement included a sample of annual and
quarterly financial and performance reports. We noted that the reports did not have a documented review
of the reports prior to submission.
Criteria: The Uniform Guidance requires organizations to establish internal controls to detect potential
noncompliance.
Cause: Overall lack of policies and procedures regarding retention of review documentation.
Effect: Non-compliance with adequate review over required financial and program reports.
Recommendation: We recommend that management establish procedures to document the review and
approval of the required financial and performance reports. Views of Responsible Officials and Planned Corrective Actions: The reports to the CDC are provided in
quarterly meetings. We were able to provide these reports to the Auditors and are now receiving these
reports from the program office so that they can be maintained in a file which can be used for audit purposes.