Finding Text
Federal Agency: U.S. Department of Housing and Urban Development
Federal Program Name: CDBG - Entitlement Grants Cluster
Assistance Listing Number: 14.218
Federal Award Identification Number and Year: Program Year 2022 (FY23)
Award Period: July 1, 2022 - June 30, 2023
Type of Finding:
• Significant Deficiency in Internal Control over Compliance
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting.
Condition: Internal controls were not in place to ensure the accuracy of the financial reporting requirements.
Questioned costs: None.
Context: 4 of the 8 instances tested, it was noted that the PR 29 Cash on Hand Quarterly Reports where beginning cash on hand did not agree to the prior quarter's ending cash on hand.
Cause: Procedures were not in place to ensure the accuracy of the information reported in the PR 29 - Cash on Hand Quarterly Reports within the IDIS system.
Effect: Inaccurate reporting within the IDIS system.
Repeat Finding: No.
Recommendation: Procedures should be updated to review and ensure the accuracy of the financial amounts reported the in the IDIS system.
Views of responsible officials: There is no disagreement with the audit finding.