Finding Text
2022-007 Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Under the compliance and reporting guidance issued by the Department of the Treasury, the County is required to submit a quarterly project and expense report. A complete system of internal controls requires that this report be reviewed by someone other than the preparer. Condition: Quarterly project and expense reports were missing evidence that the report was reviewed by someone other than the preparer. Questioned Costs: None. Context: Two out of two quarterly project and expense reports tested were missing evidence that the report was reviewed by someone other than the preparer. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: Reports could be prepared with errors that are not corrected prior to report submission. Effect: County could be incorrectly reporting to the granting agency. Repeat Finding: No. Recommendation: We recommend that the County ensures each report is reviewed by someone other than the preparer. Views of responsible officials: There is no disagreement with the audit finding.