Impacted Requirements: Reports must be reviewed and approved to ensure accuracy and compliance.
Recommended Follow-Up: Management should implement a process for reviewers to sign off on each report to confirm approval.
Finding Text
Criteria:The LIHEAP Agency Invoice Reports are used to monitor the cash management of the LIHEAP grant and should have verification that the reports are reviewed and approved prior to submission. Condition:There was no verification of the approval on the LIHEAP Agency Invoice Reports. Cause: Lack of oversight in monitoring the LIHEAP Agency Invoice Reports.Effect: Reports submitted could contain errors if not properly reviewed. Questioned Costs:None Other Information: Four of nine reports tested were not approved. Recommendation: Management should document the approval process by having the reviewer sign each weekly report. Reply: Management agrees that the LIHEAP Agency Invoice Reports did not contain documentation of approval and will review its approval process to ensure all future reports are reviewed and marked as approved.
Categories
Subrecipient MonitoringCash ManagementInternal Control / Segregation of Duties