Finding Text
ALN Number and Title: 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Federal Award Number: VOCA-2024-JFSAZ-00166 Grant period: October 1, 2023 - September 30, 2024 Criteria: Matching - Internal controls should be operating as designed to ensure the Organization has documented evidence that matching amounts reported were reviewed for accuracy prior to submission to funding agency. Condition: Controls over matching were not operating as designed. Cause: Transition in accounting department. Effect: The Organization does not have adequate documentation evidencing review of amounts reported to funding agency. Context: A sample of 4 monthly reports for matching tested from a population of 12 for the period October 1, 2023 through September 30, 2024. The test found one matching report did not have evidence of supervisor review. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: No Recommendation: We recommend the Organization adhere to its internal control policies and procedures. Views of responsible officials of the auditee: Management reviewed their internal control policies and procedures and made changes to accounting operations to resolve this issue going forward.