Finding 961522 (2022-002)

Criteria: Management must comply with its written quality control monitoring policy to remain in compliance as an auditee recipient. Conditions Found: The organization did not implement its formalized methodology for quality control monitoring related to financial reporting and grant compliance. Cause: Completing the quality control monitoring policy has been difficult to implement due to the turnover of key employees in the finance department. Effect: The effect of the above on the operation of the program is not known. Questioned costs: This section is not applicable as the compliance attributes that were tested were nonmonetary. Recommendation: We recommend that management enforce its current policy to ensure compliance with the contract requirements and documentation evidencing compliance is maintained. View of Responsible Officials: We agree with the finding, conclusion, and recommendation. Implementing the quality control monitoring is an improvement opportunity for the Organization.