Finding Text
Condition: During our audit procedures over compliance requirements, reports submitted to the grantor were not reviewed by an employee separate from the preparer before being submitted. Criteria: Effective internal controls should be established to prevent or detect noncompliance with required compliance requirements over federal awards. Cause: Procedures are not currently in place to require an employee, separate from the report preparer, to review required grant reports prior to submission to the grantor. Effect: As a result of the deficiency noted, our audit procedures identified several reports submitted to the grantor during 2022 that were revised after initial submission due to the grantor?s review identifying certain items that required correction. Recommendations: We recommend internal control procedures be reviewed by management and a secondary review of all submitted reports be performed by an employee, separate from the preparer and knowledgeable of compliance requirements, for completeness and accuracy, including comparing to source documentation and any reconciliations between source data and final reporting.