Finding Text
2022-004 U.S. Department of Treasury
Federal Financial Assistance Listing # 21.027 Award Years: 2021, 2022
Grant Award Number: Unknown
COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Reporting
Significant Deficiency in Internal Control over Compliance
Criteria: Annual reports are required by Department of Treasury for all awards received directly from Treasury.
Condition: In our testing of reporting, there was no documented control in place to review reports prior to submission for reporting directly to Department of Treasury.
Cause: Lack of oversight, awareness, or understanding of all the specific requirements under the Uniform Guidance and applicable CFR sections, and controls were not adequately designed to ensure compliance with all of these requirements.
Effect: Inaccurate information could have been reported or lines with required information could have been missed.
Questioned Costs: None.
Context/Sampling: Annual report for 2022.
Repeat Finding from Prior Year(s): No
Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup.
Views of Responsible Officials: Management agrees with the finding.