Finding Text
Criteria:
The SF-429 Form should be reviewed and approved by someone other than the preparer.
Condition:
The SF-429 Form was reviewed and approved by the individual who prepared the report.
Cause:
The former Chief Executive Officer/President left the Agency prior to the completion and submission of the form and there was subsequently turnover in the accounting department.
Effect:
There is potential that the report submitted was incorrect.
Questioned Cost Amount:
None noted.
Perspective Information:
This report, which is required to be filed for the grant, was tested and not reviewed by someone other than the preparer.
Repeat Finding:
This is not a repeat finding.
Recommendation:
We recommend that the Agency implements controls to ensure that reports are reviewed and approved by someone other than the preparer.
Views of Responsible Officials and Planned Corrective Action:
The Agency agrees with this finding. See auditee’s corrective action plan.