Finding Text
Condition: The Program Manager fills out required monthly and quarterly reports and sends them to MMOW?s funder. In order to control that these reports are correct, the Program Manager sends a report to accounting that contains the monthly amounts requested from MMOW?s funder. We found in the course of the audit that this report did not match the monthly or quarterly reports sent to MMOW?s funder. Criteria: Metro Meals on Wheels is required to have functioning internal controls over the reporting compliance requirement. Controls must be designed to adequately reduce fraud and error and also must function as designed. Cause: No individual was checking that these reports matched the reports sent to MMOW?s funder. Effect: The effect is that money received from MMOW?s funder was different than what was expected by accounting and the Executive Director. The control was not strong enough to catch errors in reporting. Recommendation: We recommend that the Executive Director review the report that the Program Manager sends to himself and accounting and compare it with the report the Program Manager sends to MMOW?s funder. We recommend that this report is reviewed and signed-off on and kept in documented files. Any inconsistencies should be noted by the Executive Director, reviewed, and reconciled. If the difference can be reconciled it should be noted.