Finding Text
Federal Program
Coronavirus State and Local Fiscal Recovery Funds (CFDA 21.027)
Reporting
Criteria
A system of internal controls requires all reports to be review before being submitted. Also, federal requirements
require reports be submitted accurately.
Condition
Two grant reports were required to be submitted during the period under audit. We noted both reports were not
reviewed before submitting and one report did not agree with supporting documentation.
Questioned Costs
None
Context
The County was unable to provide evidence that grant reports were reviewed prior to submission.
Cause
The County does not have sufficient procedures in place to ensure all grant reporting is reviewed.
Effect
There is an increased risk of incorrect reporting.
Repeat Finding
No
Recommendation
The County should review their policies and procedures for grant repoting.
Views of Responsible Officials and Planned Corrective Actions
The County agrees with the recommendation and will review its policies and procedures.