Finding Text
Federal 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 or Specific Requirement: 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 payroll and payroll-related expenditures, it was noted that of the 60 samples tested, 4 disbursements were not supported by an employee wage form on file.
Questioned Costs: Known question costs of $581.22. Unable to determine likely questioned costs.
Cause: ASRWSS policies and procedures were not consistently followed, and appropriate documentation was not maintained.
Effect: Unallowable costs could be charged to the program. Lack of proper controls can result in misappropriation of ASRWSS resources.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charged to the correct grant.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.