Finding Text
Program: COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Financial Assistance Listing Number: 21.027 Federal Agency: U.S. Department of Treasury Award Year: 2021/22 Grant Number: N/A Compliance Requirement: Other Type of Finding: Significant Deficiency in Internal Control Criteria: Title 2 CFR Section 200.303(a) of the Uniform Guidance requires all non-federal entities establish and maintain effective internal control over federal awards to provide reasonable assurance that the non-federal entity is managing the federal award in compliance with the federal statutes, regulations, and the terms and conditions of the federal award. Condition: During the audit, it was noted the preparation of the schedule of expenditures of federal awards (SEFA) lacked evidence of review. Cause: The City?s internal controls did not allow for evidence of review of the SEFA. Effect: The SEFA lacked evidence of review, which increases the risk of error or misstatement. Questioned Costs: None reported. Context: The condition was noted during our procedures related to internal controls over the SEFA. Repeat Finding from Prior Year: No Recommendation: We recommend the City establish procedures to ensure evidence of review exists over the SEFA. Views of Responsible Officials: Management agrees. See separately issued Corrective Action Plan.