Finding Text
Item: 2024-002
Assistance Listing Number: 21.027
Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of the Treasury
Pass-Through Agencies: Maricopa County, City of Phoenix
Contract Numbers: C-22-20-029-3-12, 220141; 157666-005, 159341-0 , 160315-0
Award Year: 10/1/2023 – 9/30/2024
Compliance Requirement: Reporting
Criteria: In accordance with the grant agreements, the Organization is required to submit monthly program reports for each contract within certain prescribed timeframes. Documentation should be maintained to support that the required reports were submitted to the granting agencies and that the submissions were timely.
Condition: For seven reports tested, there was no documentation supporting that the reports were submitted to the granting agencies.
Questioned Costs: N/A
Context: In a population of 160 monthly program reports, we conducted a non-statistical sample of twenty-four reports. For seven of the 24 reports tested, we noted no evidence of documentation to support submission of the required reports to the granting agencies. However, subsequently, the Organization was able to obtain confirmation/verification from the granting agencies that the reports were submitted and were submitted timely.
Effect: The system of internal controls was not properly implemented to ensure documentation supporting the submission of required reports to the granting agencies was maintained. This is considered to be a material weakness in internal control over compliance.
Cause: Controls to ensure documentation supporting the submission of required reports to the granting agencies was maintained were not operating effectively.
Identification as a Repeat Finding: Not a repeat finding
Recommendation: The Organization should enhance its existing controls to ensure documentation of submission of monthly program reporting to granting agencies is maintained.
Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.