Finding Text
Federal Agency: Department of the Treasury Federal Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds Pass-Through Entity: Commissioners of Carroll County Identification Number: 26-F-3-2122-3441-CCYSB Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control; Noncompliance Criteria: Supporting documentation for all reports required to be filed for federal programs should reconcile to the reported amounts, and all required report categories must be included. Condition: The programmatic reports that were selected for testing and filed with the Commissioners of Carroll County did not have supporting documentation maintained or that reconciled to the reported amounts, and one of the programmatic reports tested omitted a required category. Cause: Programmatic report data is compiled by the Program Director from the Organization’s patient data system and provided to the Grants Manager, who formats the data for reporting. However, the review process is not sufficiently detecting and correcting errors before report submissions. Effect or Potential Effect: Misinformation presented to the federal government may lead to federal inquires of those charged with governance. Context: Testing of two quarterly programmatic reports under the federal program revealed multiple key line items where supporting documentation did not match the reported amounts. These discrepancies were primarily due to miscalculations from the source data, rather than the use of incorrect or omitted data. Additionally, the quarter three report was missing a key line item. Recommendation: The Organization should maintain any and all support utilized in the preparation of federal programs with a copy of the report submitted to the County. We recommend that the raw data, excluding any sensitive patient information, be summarized to clearly support the reported totals. The Grants Manager should review the supporting data provided by the Program Director carefully in order to ensure that reported amounts accurately represent a program performance. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.