Finding Text
U.S. Department of Treasury Pass-through Entity: Mecklenburg County, North Carolina Program Name: Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing Number: 21.027 Significant Deficiency – Reporting Finding 2025-007 – Repeat Finding Criteria: Per Section 200.303 of the Uniform Grant Guidance, 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. Condition: For two (2) of the nine (9) reports tested, the Organization did not have formal documentation that the report was reviewed by a separate individual from the one that prepared it prior to submission. Questioned Costs: None noted. Effect: Without the documentation being retained, the Organization cannot demonstrate they have appropriate controls in place to ensure accuracy of the information reported. Cause: The Organization did not follow its policy to document approval of reports prior to submission. Recommendation: While the Organization made updates to policies and procedures surrounding reporting during the current year to address the prior year finding and most reports did have a reviewer’s signature, the Organization should ensure this policy is adhered to in order to ensure all submitted reports are reviewed prior to submission. Views of Management: Management agrees with the finding and is implementing procedures to correct this which are further discussed in the Corrective Action Plan. See Corrective Action Plan for more information.