Finding Text
2020-013 Reporting
Federal Agency: U.S. Department of Reclamation
Federal Program Title: Fort Peck Reservation Rural Water System
ALN Number: 15.516
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Number and Period: R03AV60749 March 31, 2019
R18AV00011 September 30, 2022
Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample
Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Noncompliance
Criteria or Specific Requirement: Annual financial reports should accurately reflect the period covered.
Condition/Context: Actual expenditures exceed budgeted amounts for multiple cost items.
Questioned Costs: Unable to determine likely questioned costs.
Cause: ASRWSS policies and procedures were not consistently followed, and appropriate documentation was not maintained.
Effect: Unallowable costs could be charged to the program. Lack of proper controls can result in misappropriation of ASRWSS resources.
Repeat Finding: This finding was issued as prior year reference number 2019-010.
Recommendation: CLA recommend that ASRWSS policies and procedures are followed consistently. We also recommend that supporting documentation is maintained and properly documented.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.
Federal regulations, Title 2 U.S. Code of Federal Regulations Section 200.511, state, “the auditee is responsible for follow-up and corrective action on all audit findings.” As part of this responsibility, the auditee reports the corrective action it has taken for each finding in the September 30, 2019 Schedule of Findings and Questioned Costs.