Finding 1080261 (2024-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2024-10-28
Audit: 326106
Organization: City of Berea (KY)
Auditor: Rfh PLLC

AI Summary

  • Answer: The City lacks effective internal controls for managing federal reimbursement requests.
  • Trend: This issue may lead to repeated errors in identifying eligible expenditures and could result in financial losses.
  • List: Implement stronger internal controls, train staff on proper expenditure identification, and review past requests to avoid duplication.

Finding Text

The City failed to have internal controls to properly identify expenditures qualifying for federal reimbursement and to exclude expenditures previously requested.

Categories

Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 503819 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
10.916 Watershed Rehabilitation Program $674,139
16.575 Crime Victim Assistance $66,463
21.019 Coronavirus Relief Fund $47,024
16.710 Public Safety Partnership and Community Policing Grants $2,378
11.307 Economic Adjustment Assistance $285