Finding Text
2023‐008 Department of Treasury
Federal Financial Assistance Listing/ALN 21.027
COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Allowable Costs and Allowable Activities
Material Noncompliance and Material Weakness in Internal Control over Compliance
Criteria ‐ In accordance with 2 CFR Part 200, Subpart E requires that all expenses reimbursed
under the Uniform Guidance be adequately documented.
Condition ‐ We requested supporting schedules for all expenditures reimbursed under the
federal program. For the expenditures reimbursed under the COVID-19 Fiscal Recovery
program and the funding awarded for the Silver Linings building project. A listing of specific
expenditures for these programs was not available for our testing procedures.
Cause ‐ The Organization did not have proper procedures to ensure tracking of expenditure
submitted for reimbursement.
Effect ‐ The deficiency in internal controls resulted in material noncompliance to the
Organization.
Questioned Costs ‐ $239,614
Context/Sampling ‐ No sampling was performed as a listing of expenditures was not available
for testing.
Recommendation ‐ We recommend the Organization update its policies and procedures to allow
for the proper tracking of all expenditures reimbursed under federal programs.
Views of Responsible Officials ‐ Management is in agreement with the finding.
Repeat Finding – This is a new finding.