Finding Text
Federal Assistance Listing Number: 21.027
Federal Program Title: Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of Treasury
Award Period: July 1, 2022 to June 30, 2023
Criteria:
As a best practice, a supervisory-level person, other than the preparer of a report, should review
reports to ensure the accuracy and completeness of data and information in the reports.
Condition:
Program reports were prepared and reviewed by the same individual.
Cause:
Controls were not properly designed to assign someone other than the preparer of the reports to
review them.
Effect:
Errors in reporting could go undetected.
Questioned Costs:
None.
Repeat finding:
Yes, see Summary Schedule of Prior Year Audit Findings 2022-007.
Recommendation:
We recommend that reports be reviewed by a supervisory-level person who is not the preparer of the
reports.
Views of responsible officials and planned corrective actions:
New procedures have been established to ensure the separation of duties and responsibilities
between the individuals who prepare grant reporting and the individuals who review the reports starting
FY2024. The accounting manager gathers the data and prepares the grant reporting and then the
Finance Director reviews and approves the reporting before it is submitted.