Finding Text
ederal Agency: U.S. Department of Reclamation
Federal Program Title: Fort Peck Reservation Rural Water System
ALN Number: 15.516
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Number and Period: R03AV60749 March 31, 2019
R18AV00011 September 30, 2022
Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample
Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Noncompliance
Criteria: Per 2 CFR 200.303 awardees must establish and maintain effective internal control to provide reasonable assurance that federal funds are being used appropriately.
Condition/Context: During our testing of expenditures, it was noted that of the 60 samples tested, 1 purchase order was created after the invoice.
Questioned Costs: Known questioned costs of $14,525.00. Unable to determine likely questioned costs.
Cause: ASRWSS policies and procedures were not consistently followed.
Effect: ASRWSS is at risk of expending monies that are not necessary and reasonable for the administration of the award. Lack of proper controls can result in misappropriation of ASRWW resources.
Repeat Finding: This is not a repeat finding.
Recommendation: CLA recommend that ASRWSS policies and procedures be followed consistently. We also recommend that supporting documentation be maintained and properly documented.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.