Finding Text
Criteria: Internal Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: The County was unable to provide documentation to support review and approval of the monthly report required by the grantor. Cause: The County’s procedures and controls were not sufficient to ensure that reports were properly reviewed and approved before submission to the grantor. Questioned Costs: None noted. Effect: Failure to review and approve reports required by the grantor may result in erroneous reports being submitted to the grantor. Recommendation: We recommend the County review and enhance internal controls and procedures to ensure that the review and approval of the monthly report is documented. Identification of Repeat Finding: This is a repeat finding. Views of Responsible Officials: Management agrees with the finding.