Audit 369500

ALN Numbers: 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds and 17.285 – Registered Apprenticeship Award Year: January 1, 2024 - December 31, 2024 Federal Agencies: United States Department of Treasury and United States Department of Labor Pass Through Entities: Various Criteria: Federal regulations and grant and contract conditions require that financial and performance information should be reviewed by a different person than the preparer, supporting documentation should be maintained. Condition/Context: Evidence of approval of the financial and performance information prior to submission of reimbursement requests and required reporting was not maintained. Approval was made verbally through meetings and not properly documented in writing. Cause: There was no documented requirement for written approval for reporting or reimbursement requests. It was the policy of management to perform these reviews in person or via video conference. Effect: The Organization has not complied with the specific requirements for cash management and reporting compliance requirements as described in the Uniform Guidance. Questioned Costs: None. Recommendation: The Organization should revise policies and procedures to include formal written documentation of review processes and approval should not be given via video conference. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an appropriate internal control process.