Finding Text
Finding 2021-009 Lack of Internal Controls Over Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund (CRF) ALN Numbers: 21.019 Award Number: SLT0591/0845/1405 Award Year: 2020 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements for the Coronavirus Relief Fund state that the recipient shall provide quarterly financial progress reports at the end of each quarter during the fiscal year. The quarterly reports are due within 10 days after the end of each quarter. Condition and Context: During our compliance testing over reporting requirements, management was unable to provide documentation of when the reports were submitted and could not provide documentation of how the amounts reported to the granting agency were calculated. Cause: Lack of internal controls over reporting requirements. Effect: Failure to follow reporting requirements could result in the loss of federal funding. Questioned costs: None noted. Repeat finding: This is a repeat of Finding 2020-010; therefore, we believe this to be a systemic issue. Recommendation: We recommend that management complies with all reporting requirements of the program. Management Response: Management agrees with this finding, see Corrective Action Plan.