Finding Text
2020-012 Reporting
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: Annual financial reports should accurately reflect the period covered.
Condition/Context: During our audit testing, we noted that 1 of the quarterly reports SF-425 reports tested were inaccurate.
Questioned Costs: Unable to determine likely questioned costs.
Cause: Proper accrual accounting and records were not maintained.
Effect: Inaccurate reports.
Repeat Finding: This finding was issued as prior year reference number 2019-009.
Recommendation: CLA recommend more thorough accounting and review over financial reports.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.