Finding Text
Federal agency: Department of the Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 081-2020 Award Period: 03/01/2021 ? 12/31/2026 Type of Finding: * Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: There is no evidence of review for the annual report submitted in April 2022. The report was signed only by the preparer. Questioned Costs: None. Context: Auditors requested support for the annual Project, Expenditure, and Subaward report due each April. The supporting documents lacked evidence of internal control over the reporting process. Cause: There was turnover in the position responsible for reporting. As a result of the turnover, evidence of whether review was performed was not available for audit. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.