Finding 1080956 (2023-004)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2023
Accepted
2024-11-02

AI Summary

  • Core Issue: The Schedule of Expenditures of Federal Awards was incomplete, missing two grant programs.
  • Impacted Requirements: This led to a significant understatement of expenditures, requiring adjustments of about $16,500,000.
  • Recommended Follow-Up: Management should enhance the preparation process and add controls to ensure all expenditures are accurately reported.

Finding Text

2023-04 – Preparation of Schedule of Expenditures of Federal Awards (Material Weakness) Condition – The Schedule of Expenditures of Federal Awards provided during the audit incorrectly omitted the activity for two grant programs, resulting in a material understatement of expenditures of federal awards. Effect – Adjustments totaling approximately $16,500,000 were required to be made to the Schedule of Expenditures of Federal Awards to properly reflect total expenditures. Recommendation – We recommend management review the process of preparing the Schedule of Expenditures of Federal Awards and implement additional controls to ensure that all expenditures are included.

Categories

Material Weakness Reporting

Other Findings in this Audit

  • 504514 2023-004
    Material Weakness
  • 504515 2023-004
    Material Weakness
  • 1080957 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $11.41M
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.10M
20.205 Highway Planning and Construction $837,782
93.568 Low-Income Home Energy Assistance $320,729
93.499 Low Income Household Water Assistance Program $79,670
93.563 Child Support Enforcement $76,927
97.042 Emergency Management Performance Grants $57,095
90.404 2018 Hava Election Security Grants $13,195
16.607 Bulletproof Vest Partnership Program $5,204
20.600 State and Community Highway Safety $2,396