Finding Text
Federal Program Information:
Funding Agency: The Corporation for National and Community Service
Title: Foster Grandparent/Senior Companion Cluster
Assistance Listing Number: 94.011, 94.016
Federal Award Identification number 22SFHFK002, 22SCHFL001
Award Year: 2023
Condition: Based on audit procedures performed, it was determined that internal controls related to the
review and approval of semi-annual programmatic reports had not been documented.
Criteria: Per 2 CFR section 200.303 – Internal Controls of the Uniform Guidance states that the nonfederal
entity must: (a) Establish and maintain effective internal controls over Federal award that provides
reasonable assurance that the non-Federal entity is managing the Federal award in compliance with
Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls
should be in compliance with guidance in “Standards for Internal Control in the Federal Government”
issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,”
issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Questioned costs: No questioned costs.
Effect: The Organization could unknowingly submit inaccurate information to the Grantor.
Cause: The Organization does not have internal controls in place to ensure the review and approval of the
programmatic semi-annual reports prior to submission.
Auditor’s Recommendation: The Auditor recommends the Organization develop and implement adequate
internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to
submission.
Views of Responsible Officials and Planned Corrective Action: See Management’s Response and Corrective
Action Plan beginning on page 47.