Finding 498133 (2023-006)

Significant Deficiency
Requirement
CG
Questioned Costs
-
Year
2023
Accepted
2024-09-25
Audit: 320832
Organization: City of Wilton (ND)

AI Summary

  • Issue: One reimbursement request was not signed off according to City procedures.
  • Impact: This oversight increases the risk of submitting inaccurate reimbursement requests.
  • Follow-up: The City plans to ensure compliance with signing procedures by December 1, 2024.

Finding Text

Federal Program - 594 Environmental Infrastructure Assistance Program (AL 12.U01); Cash Management, Matching, Level of Effort, Earmarking; Criteria - A system of internal controls requires all requests for reimbursements to be reviewed and approved before submission. Condition - During testing, we noted one request for reimbursement report that was not properly signed off on, per City procedures. Questioned Costs - None. Context - In a population of 11 requests for reimbursement reports submitted, we selected 3 to test. We noted that one of the reports tested was not signed off on, per City procedures. Cause - Management Oversight. Effect - There is an increased risk of the City submitting an inaccurate request for reimbursement. Repeat Finding - No. Recommendation - The City should follow their procedures for signing off on all request for reimbursement reports before submitting the federal reimbursement. View of Responsible Officials - The City agrees with the recommendation and will implement December 1, 2024.

Corrective Action Plan

Contact Person - Pattie Solberg, Auditor; Corrective Action Plan - The City should follow their procedures for signing off on all requests for reimbursement reports before submitting the federal reimbursement. Completion Date - December 1, 2024.

Categories

Matching / Level of Effort / Earmarking Cash Management Internal Control / Segregation of Duties

Other Findings in this Audit

  • 498131 2023-004
    Material Weakness
  • 498132 2023-005
    Significant Deficiency Repeat
  • 1074573 2023-004
    Material Weakness
  • 1074574 2023-005
    Significant Deficiency Repeat
  • 1074575 2023-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
12.U01 594 Environmental Infrastructure Assistance Program $880,954
21.027 Coronavirus State and Local Fiscal Recovery Funds $490,365
66.468 Drinking Water State Revolving Fund $301,419