Finding Text
CASEFILE REVIEW
Federal Agency: U.S Department of Commerce
Federal Program Name: Covid-19 Economic Adjustment Assistance (Economic Development Cluster)
Assistance Listing Number: 11.307
Pass-Through Agency: N/A – Direct
Pass-Through Numbers: N/A – Direct
Federal Award Identification Number and Year: ED20CHI3070049 and 06-79-06218
Compliance Requirement Affected: Reporting
Award Period: Year Ended: June 30, 2022
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter
Criteria or Specific Requirement: Standard internal control procedures recommend that all reports should
have supporting documentation of review and documentation of the date of submission.
Condition: There was no formal review documented over several reports tested, some reports were not
submitted timely as required by the specific award requirements, and one report did not have supporting
documentation on hand.
Questioned Costs: None
Context: During our testing of reporting and inquiry, it was noted that SF-425 reports, ED-209 reports, and
progress reports did not have formal documentation of review. In addition, two of four SF-425 and two of
four progress reports were not submitted timely. Finally, two of the four progress reports did not have
supporting documentation on hand to support what was submitted.
Cause: Lack of management oversight.
Effect: The Commission could have submitted inaccurate reports or not submitted them timely.
Repeat Finding: No
Recommendation: We recommend the Commission implement procedures to ensure all reports have proof
of review and submission, as well as working towards submitting all reports timely.
Views of Responsible Officials: There is no disagreement with the audit finding.
Individual responsible: Jay Trusty, Executive Director