Finding 1131637 (2024-001)

Identification of federal program 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria or Specific Requirement Per Part 6 of the Compliance Supplement, controls need to be designed such that they would prevent or detect potential noncompliance. Management should implement control activities through policies. Condition The Organization did not obtain all signatures for dual signature process for the reception of food boxes and backpacks which would include the delivery driver signature and the receiver/site signature. Effect The occurrence of the delivery and reception of the backpacks is not documented which can lead to possibility of errors on the Schedule of Expenditures of Federal Awards. Questioned Costs None noted. Context The condition noted above was identified during the audit procedures related to reporting compliance requirement. Identification as a Repeat Finding Repeat finding. Recommendation The Organization create a formal process to ensure the controls being implemented are documented. Views of Responsible Officials Management agrees with the finding and observation.