Description of Finding: The audit team noted insufficient supervisory review and approval procedures related to the grant reporting function, specifically, a lack of documented supervisory review and approval prior to submission of grant reports which increases the risk of grant reporting errors or omissions.
As previously noted, 2024 was a year of transition with respect to executive leadership of the Charleston Area Alliance. Grant reporting previously handled at the executive level was delegated to experienced financial and program leaders within the organization who prepared grant reports collaboratively and reviewed reports prior to their submission.
We acknowledge that approval of reports may not have been documented in writing other than in emails, and that reports were at times approved verbally prior to submission.
Corrective Action: We will maintain written documentation of review and approval of future grant reports prior to submission.
Contact Persons: Debra S. James, CPA, Chief Financial Officer
304-340-4253
djames@charlestonareaalliance.org
Mara C. Boggs, Chief Executive Officer
304-340-4253
mboggs@charlestonareaalliance.org
Anticipated Completion Date: July 1, 2025