Finding 1131010 (2023-001)

Federal Agency: U.S. Department of Housing and Urban Development Federal Program Name: Community Development Block Grant Assistance Listing Number: 14.218 Federal Award Identification Number and Year: Various Pass-Through Agency: St. Louis County Pass-Through Number(s): Various Award Period: June 2009 through March 2016 Type of Finding: Significant Deficiency in Internal Control Over Compliance; Other Matters Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Pirnciples, and Audit Requirements for Federal Award requires compliance with the provisions of procurement, suspension, and debarment. The Organization should have internal controls designed to ensure compliance with those provisions. Condition: During our testing, we noted the Organization did not have adequate internal controls designed to ensure documentation of timely review of the Certification of Continuing Program Compliance. Questioned costs: None Context: During our testing of 7 tenants, one instance was noted that the Organization did not timely document the review of the Certification of Continuing Program Compliance. Cause: The reviewer of the Certification of Continuing Program Compliance failed to sign and date the form in a timely manner. Effect: The auditor noted no instances of noncomplaince with the provisions of the Certification of Continuing Program Compliance; however, the lack of internal controls over these compliance requirements provides an opportunity for noncompliance. Repeat findiing: No Recommendation: We recommend the Organization design controls to ensure an adequate review process is in place to timely document the review of the Certification of Continuing Program Compliance. Views of responsible officials: There is no disagreement with the audit finding.