Finding 45669 (2022-002)

2022-002 U.S. Department of Treasury FFAL #21.032 COVID 19 - Local Assistance and Tribal Consistency Fund Reporting Significant Deficiency in Internal Control over Compliance Criteria: The Uniform Guidance, Section 200.303 Internal Controls, requires that the non-Federal entity must establish and maintain documentation of effective internal controls over Federal awards that provide reasonable assurance that awards are being managed in compliance with Federal statutes, regulations and the terms and conditions of the Federal award. Condition: We tested the annual report required to be submitted to the Treasury verifying compliance requirements and controls were in place. We noted the County did not submit the report by the required submission deadline. Cause: The County failed to ensure the internal controls surrounding compliance over the program?s reporting criteria was met. Effect: Untimely submission of reports to the Treasury. Questioned Costs: None to report Context/Sampling: There was one annual report due in the current reporting period, as such, no sampling required and 100% was tested. Repeat Finding from Prior Year(s): No Recommendation: We recommend the County ensure review and approval controls are in place to ensure all required reports are submitted timely. Views of Responsible Officials: Agree