Finding Text
Condition: During testing of the Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) program, deficiencies in internal controls over the recording and review of grant-related financial activity were identified. Specifically: • One check covering two vouchers totaling $251,125.52 was properly associated with project costs on the cost ledger; however, it was not recorded in the accounting software/general ledger and was not included in the check register. • Federal reimbursement receipts totaling $347,823.27 were recorded twice in the general ledger, once in the Sewer Fund and again in the General Fund, resulting in an overstatement of federal revenue. The underlying project costs and reimbursements were otherwise identifiable and supported. Based on the procedures performed, these errors were financial reporting errors only and did not result in identified noncompliance with the applicable federal award requirements for Activities Allowed or Unallowed, Allowable Costs/Cost Principles, or Procurement, Suspension, and Debarment.