Finding Text
Educational Trust (HRET), Federal Financial Assistance Listing #93.318, 87728, Protecting and
Improving Health Globally: Building and Strengthening Public Health Impact, Systems,
Capacity and Security
Reporting
Material Weakness in Internal Control over Compliance
Criteria: A complete system of internal controls requires all reports submitted be properly
approved and supported by appropriate documentation.
Condition: Uniform Guidance section 200 provides that records supporting internal control
activities be maintained. The Organization did not maintain documentation for the proper
review and approval of reports prior to submission.
Cause: The Organization has limited staffing and did not have proper controls in place relating to
review and approval of reports.
Effect: Inaccuracies in reports submitted could occur without proper review procedures.
Questioned Costs: None reported.
Context: A nonstatistical sample of 4 reports out of 12 total reports were selected for testing.
Repeat Finding from Prior Years: No
Recommendation: We recommend the Organization implement a control process which includes
a review and approval of reports.
Views of Responsible Officials: Management agrees with the finding.