Finding 400260 (2022-002)

Reporting Material Weakness, Internal Control Over Compliance, Reporting Criteria: A recipient of federal awards that is required to report information to the federal agency is required to ensure there are controls in place over reporting. Condition and Context: The Organization did not have a formally documented or enacted process in place to ensure all reporting requirements were completed accurately. And there was also no underlying supporting documentation for the reports provided to the federal agency. Cause: The related review of reporting was not documented, nor were the supporting schedules available for review to support the reportable information. Effect or Potential Effect: Without sufficient documentation and monitoring controls, the Organization may not be able to detect an error in reporting timely. Recommendation: We recommend the Organization establish and follow a documented internal control process over review of reporting. Responsible Official’s Response: Management agrees with the recommendation to establish and follow a documented internal control process over the review of reporting. Staff will work to develop an appropriate internal control process and once the process has been developed staff will document in writing, the process and review it with department leaders. Additionally, staff members working in areas concerning this process will be trained to ensure process adherence.