Finding Text
2022-002 ? CONTROLS OVER GRANT REPORTING (93.788, 93.912, and 93.243 U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES) Condition: The Organization 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 accountant without documented supervisory review and approval. Effect: The Organization 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 Executive Director review and approve all future grant reports prior to their submission. The approval should be documented in writing. Views of Responsible Officials: The Executive Director is currently cc?d on all grant report filings when they are submitted to the granting agency. Management agrees with the finding and developed a plan in early 2023 to correct the finding.