Finding Text
2023‐011 Department of Treasury
Federal Financial Assistance Listing/ALN 21.027
COVID‐19 Coronavirus State and Local Fiscal Recovery Funds
Reporting
Material Noncompliance and Material Weakness in Internal Control over Compliance
Criteria ‐ In accordance with 2 CFR Part 200.328 and 31 CFR Section 354(c), the federal
program requires quarterly and annual project and expenditure reporting be submitted to the
granting oversight agency.
Condition ‐ We requested copies of the submitted reports and supporting documentation for the
year under audit in order to perform the compliance testing. These items could not be
reproduced to verify that the reporting was submitted as required under the audit.
Cause ‐ The Organization did not have proper procedures to ensure preparation and
submission of the required reporting under the federal award.
Effect ‐ The deficiency in internal controls resulted in material noncompliance to the
Organization.
Questioned Costs ‐ None reported.
Context/Sampling ‐ No sampling was performed as supporting documentation to allow for
testing of the reporting requirement was unavailable.
Recommendation ‐ We recommend the Organization update its policies and procedures to allow
for the proper identification of all reporting requirements, preparation and review of reports to be
submitted, and accumulation of appropriate supporting documentation and schedules.
Views of Responsible Officials ‐ Management is in agreement with the finding. Repeat Finding – This is a not a repeat finding.