2022 001 Internal Controls over Filing Reports to Grantors Significant Deficiency Federal Program WIOA Cluster Assistance Listing Numbers 17.258, 17.259, 17.278 WIOA Covid 19 Employment Recovery Assistance Listing Number 17.277 Auditor's Notes An effective system of internal controls over compliance is required to ensure that grants are being administered properly. That system includes sufficient review and approval of significant aspects of the grant throughout the life of the grant. During the FY 2021 and 2022 audits, we noted several instances where reports were filed prior to appropriate review and approval. Given that the FY 2021 audit was not issued until late September 202 , this was a known issue during FY 2022 and will remain a finding in the current year. Due to the lack of timely review and approval, various reports had to be amended and resubmitted to the granting agency, causing delays in the submission of subsequent reports. Management's Response San Diego Workforce Partnership has revised our reporting to include the following data: Preparer Name, Preparer Date, Reviewer Name and Reviewer Date. The reports are reviewed by Management prior to submission with data elements documented and saved on our Sharepoint. A proper review process will help ensure data is complete and accurate, minimizing the need for modifications, revisions and submission of incorrect information. This is in effect as of Sept 30, 2022. The Controller and VP of Finance will be responsible in ensuring this system is followed.