Finding Text
Finding 2022-005 Federal Programs: Assistance Listing Number: 93.498 COVID 19: Provider Relief Funds and American Rescue Plan (ARP) Rural Distributions. Criteria: Internal control policies and procedures should be implemented to ensure that reviews of federal program reports are documented by the appropriate supervisory personnel responsible for compliance with laws and regulations of the program. Condition: During our testing of the ARP report submission filed with the funder during the year ended June 30, 2022, we could not substantiate that the appropriate supervisory reviews were completed. Cause: Policies and procedures have not been formalized to ensure that reviews of reports are documented by the appropriate supervisory personnel. Effect: If reviews are not documented by the appropriate supervisory personnel, evidence of that review cannot be substantiated thus ensuring that existing policies and procedures are operating effectively. Questioned Cost: none identified. Context: One report was required to be filed during the year ended June 30, 2022 and evidence of review of that report by individuals responsible for compliance with laws and regulations of the program could not be substantiated. Recommendations: Policies and procedures should be formalized to ensure that the secondary review of all filed reports are documented. View of Responsible Officials: Management concurs with this recommendation. See page 45 for Corrective Action Plan.