Finding Text
Condition and Criteria: The Organization's annual and final SF-425 reports were not properly approved by the Executive Director. Effects: The annual SF-425 report could potentially be misstated. Cause: The Organization did not follow their documented policies and procedures regarding report submission. Context: Review of the annual SF-425 provided by Organization uncovered the internal control deficiency. Auditor's Recommendation: The Organization should review and follow their already established policies and procedures over the submission of annual SF-425 reports. Views of Responsible Officials and Planned Corrective Action: The Organization's management has reviewed the disclosed audit finding. See attached management's response letter submitted by the Organization detailing their corrective action plan for the audit year ended August 31, 2023.