Finding Text
Criteria: 2 CFR, Part 200, §200.303, requires an auditee to establish and maintain effective internal control over the 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.
Condition: For ten out of ten reports selected for testing, documented review of the Executive Director was not present prior to submission.
Questioned costs: None
Context: Ten out of ten reports selected for testing did not contain documented review prior to submission.
Cause: The Organization did not have an adequate system in place to ensure reports were reviewed in a timely manner.
Effect: Submitting reports with potential errors.
Repeat Finding: No
Recommendation: We recommend the Organization implement documented reviews for all reports prior to submission.
Views of Responsible Officials: There is no disagreement with the audit finding.