Finding Text
2023-006 – Department of the Interior Federal Program Name: Natural Resource Stewardship - Pass-Through Agency: N/A Assistance Listing Number: 15.944 Federal Award Identification Year: 2023 Award Period: 10/01/2022 – 09/30/2023 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Modified Opinion) Criteria: 2 CFR 200.8(a) – Federal agencies are responsible for ensuring that specific Federal award conditions and performance expectations are consistent with the program design. 2 CFR 200.208 (c)(1) Specific conditions may include requiring payments as reimbursements rather than advance payments Condition: Regarding cash management and the requesting of reimbursement, there was not documented review and approval of the submission by management. Condition: Known: $672,870 Likely: $672,870. Context: Internal controls need to be formally documented as well as have support and authorization. With no authorization or proof that the internal control was completed, we cannot rely on the controls. Effect: Not having internal controls formalized and documented can lead to higher risk of noncompliance and misreporting. Cause: Internal controls are not formalized or documented Repeat Finding: The finding is not a repeat finding. Recommendation: We recommend that CIES modifies its internal control policies for general review and approval of the reporting requirements set forth by the criteria listed above. Management’s Views: See separate corrective action plan.