Finding Text
Department of Treasury, Coronavirus State and Local Fiscal Relief Recover Funds
Federal Financial Assistance Listing # 21.027, All Awards
Compliance Requirement: Reporting
Type of Finding: Significant Deficiency in Internal Controls Over Compliance
Criteria: Internal control procedures should ensure all required reports are reviewed prior to submission.
Condition: For one report submitted, there was no formal documentation of the review prior to submission.
Cause: The Organization has designed internal controls over these areas; however, the controls were not formally documented and the controls failed to identify errors in reporting.
Effect: The condition may affect the Organization’s ability to support compliance with reporting requirements.
Questioned Costs: None reported.
Context/Sampling: A nonstatistical sample of nine reports out of 36 were selected for testing. One report did not include documentation of the review prior to submission.
Repeat Finding from Prior Years: No
Recommendation: We recommend the procedures related to reporting be reviewed with applicable program employees to ensure the control process is properly supported and the documentation is retained.
Views of Responsible Officials: Management is in agreement with this finding.