Finding Text
Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria A system of internal controls requires all reports to be reviewed before being submitted. Also, federal requirement require reports be submitted accurately. Condition Two grant reports were required to be submitted during the period under audit. We noted both reports were not reviewed before submitting and one report did not agree with supporting documentation. Questioned Costs None Context The County was unable to provide evidence that grant reports were reviewed prior to submission. Cause The County does not have sufficient procedures in place to ensure all grant reporting is reviewed. Effect There is an increased risk of incorrect reporting. Repeat Finding Yes. Prior year audit finding 2021-007. Recommendation The County should review their policies and procedures for grant reporting. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its policies and procedures.