Finding Text
Finding Number 2021-009 Internal Controls, U.S. Department of Housing and Urban Development, Passed Through Arizona Department of Economic Security, Aging Cluster, Aging Cluster, ALN 93.044/93.045/93.053, July 1, 2020 through June 30, 2021 (Material Weakness). Statement of Condition: The Organization does not have a control requiring internal review with signature approval of the Schedule of Expenditures of Federal Awards before submitting to external auditors. Questioned Costs: None Criteria: There was no internal review with signature approval of the Schedule of Expenditures of Federal Awards at the Organization before submitting to external auditors. Cause: The Organization did not have adequate controls in place ensuring the Schedule of Expenditures of Federal Awards was reviewed internally with signature approval to ensure accuracy before submitting to external auditors. Effect: Amounts on the Schedule of Expenditures of Federal Awards could be incorrect, or federal expenditures could be missing from the schedule. Recommendation: We recommend the Organization create and implement controls to ensure the Schedule of Expenditures of Federal Awards is reviewed internally with signature approval before submitting to external auditors.