Finding 375511 (2021-002)

21.027 - U.S. Department of the Treasury Coronavirus State and Local Fiscal Recovery Funds Criteria: Section 200.303 of the Uniform Guidance requires documented non-federal entities to establish and maintain effective internal control over federal awards. Condition: Proper internal controls have not been documented or formally adopted. Context: As part of our testing, we requested documentation of Church at the Park's approval of expenditures. Cause: Church at the Park was not aware of the requirement for documented approval procedures. Effect: Church at the Park did not comply with the Uniform Guidance. Questioned Costs: None Repeat Finding: No Recommendation: We recommend Church at the Park document and adopt formal internal controls that encompass the requirements in 2 CFR 200 of the Code of Federal Regulations. Response: Church at the Park has written and adopted formal policies of internal control.