Finding 59648 (2022-002)

2021-001 - Internal Control Finding over Reporting (repeat finding) Finding Type: Material Weakness Programs: Homeland Security Grant Program (Assistance listing number 97.067) Criteria: Internal control procedures are required to ensure the reporting requirements for the Homeland Security Grant Program are being met. The County is required to submit standardized EMD reimbursement reports to report expenditures under Federal Awards. Condition/Finding: During our testing, we identified $11,884 of expenditures that were not included on the EMD reimbursement reports. Cause: This condition is a direct result of the County using an outside party to submit their EMD reimbursement reports, and, the County not having an established policy that requires a reconciliation of the outside party?s EMD reimbursement report to the County?s detailed accounting system records. Effect: As a result of this condition, the County is exposed to an increased risk of not being reimbursed for eligible expenses. Recommendation: The County should review and reconcile the EMD reimbursement reports to the County?s detailed accounting system records to ensure completeness of the reimbursement requests. View of Responsible Officials (Corrective Action): See corrective action plan.