Finding Text
Federal Agency: U.S. Department of Treasury Federal Program Name: COVID 19-Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4201; FY24 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the board chairman’s signature but was paid by the treasurer’s office. Questioned Costs: None Context: This issue was noted in 1 of 8 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of Responsible Officials: There is no disagreement with this finding.