Finding Text
2021-007 Criteria: Each prime recipient of the Fund shall provide a quarterly financial progress report that contains COVID-19 related costs incurred during the covered period (the beginning on March 1, 2020; and ending on December 31, 2021) to Treasury OIG. Each prime recipient shall report this quarterly information mentioned above into the GrantSolutions Portal. The prime recipient’s quarterly Financial Progress Report submissions should be supported by the data in the prime recipient’s accounting system.
Condition: Coronavirus Relief Fund program, the quarterly financial progress reports were not made available for audit testing.
Cause: The Coronavirus Relief Fund program needs to increase internal controls surrounding the reporting process.
Effect: The lack of filing of required reports could lead to questioned costs and potential issues with future grant funding.
Questioned Costs: None.
Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed.
Tribal Response: Management agrees with this finding.