Finding Text
Reporting. ALN 21.027 Coronavirus State and Local Fiscal Recovery Fund. Criteria: Pursuant to 2 CFR part 200 section 303, the District is responsible for establishing and maintaining effective internal control over the Federal award that provides reasonable assurance that the District is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Condition: All of the two reports selected for testing did not have sufficient audit evidence to demonstrate they were reviewed and approved prior to submission. Cause: Due to limited program staffing, reports were prepared directly by the Fiscal Coordinator and submitted to the grantor without an independent review. Effect: The District’s internal controls over this requirement were not operating effectively. Questioned Costs: None. Recommendation: The District should establish procedures to ensure reports are reviewed and approved prior to submission. Management's Response: The District agrees with the finding and will implement procedures that require a review and approval over reports, as demonstrated by the initials of the District Manager, prior to the submission of grant reports.