Finding 1090913 (2024-001)

U.S. Department of Homeland Security Assistance Listing # 97.047 2021 Award Year, Award Number: PDMV-PJ-08-ND-2018-003 Building Resilient Infrastructure and Communities Reporting Significant Deficiency in Internal Control over Compliance Criteria: Quarterly reports are required under the grant agreement to be submitted to the State of North Dakota. Condition: There was no documented control in place to review reports prior to submission for the grant program. Cause: Review controls have not been implemented. The quarterly reports are completed by an outside consultant based on information provided by the University of Mary and submitted to the State without a review process. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: We tested 2 of the 4 quarters for the fiscal year 2024. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.