Finding Text
Finding 2021-010 Lack of Internal Controls Over Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) ALN Numbers: 21.027 Award Number: SLFRP2520/4520 Award Year: 2021 Type of Finding: Significant deficiency in internal control over compliance and noncompliance. Criteria: Reporting requirements for the Coronavirus State and Local Fiscal Recovery Funds state that quarterly reports covering the three calendar quarters from March 3, 2021 to December 31, 2021 must be submitted by January 31, 2022. Condition and Context: During our compliance testing over reporting requirements, management was unable to provide documentation that the reports were submitted. 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: No. Recommendation: We recommend that management complies with all reporting requirements of the program. Management Response: Management agrees with this finding, see Corrective Action Plan.