Finding Text
Department of the Treasury
Coronavirus State and Local Fiscal Recovery Funds Program, Federal Financial Assistance Listing 21.027
Reporting
Significant Deficiency in Internal Control Over Compliance
Grant Award Number: Affects all grant awards included under Federal Financial Assistance Listing/CFDA 21.027 on the Schedule.
Criteria: Internal control procedures should ensure all required reports are reviewed prior to submission.
Condition: For two reports submitted, there was no formal documentation of the review prior to submission.
Cause: Catholic Charities has designed internal controls over these areas; however, the controls were not formally documented.
Effect: The condition may affect the Catholic Charities’ ability to support compliance with reporting requirements.
Questioned Costs: None reported.
Context/Sampling: A nonstatistical sample of two reports out of four were selected for testing.
Repeat Finding from Prior Years: Yes
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.