Finding Text
Finding 2022-003: ARPA reporting review Assistance listing number: 21.027 Program title: Coronavirus State and Local Fiscal Recovery Funds Federal award identification number / year: N/A / 2022 Pass-through entity: N/A Criteria: Per CFR section 200.303, "The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control 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)." Condition: Quarterly reports submitted to the Department of Treasury are not being reviewed by someone other than the preparer. Cause: The County has not established a formal process around reviews of grant reporting. Effect: Revenue loss and expenditure information included in the Project and Expenditure reports required to be submitted to the Department of Treasury may be incorrectly stated. Questioned Costs: None noted Context: This represents a systemic matter as a formalized review process for grant reporting does not exist. Recommendation: We recommend the County implement a formal review process for all grant reports wherein a documented review conducted by someone other than the preparer is completed prior to submission. Management response: Currently, the County has a review process in place, but it was not being documented properly. Going forward, the County will implement a review process that will include a signature of the reviewer.