Finding Text
Finding # 2022-003 (Repeat of 2021-004) Type: Significant deficiency over allowable costs CFDA Number: 14.218/14.228 Community Development Block Grants/ Entitlement Grants Requirement: Responsibilities for preparing, reviewing, and submitting contract billings should be segregated. Condition/Context: Contract billings were prepared, reviewed, and submitted by the same person. Cause: Duties were not segregated for the contract billing cycle. Effect: Improper or inaccurate amounts could be charged to contracts. Questioned Costs: None. Recommendation: We recommend proper segregation of duties between the preparer and the reviewer. Procedures should be put in place to ensure reviews are completed timely. Management?s Response: Management will develop procedures to document individuals responsible for preparing and reviewing contract billings.