Finding Text
Federal Agency: U.S. Department of Treasury Program Title: Coronavirus State and Local Fiscal Recovery Funds (?CSLFRF?) Assistance Listing Number: 21.027 Federal Award Source: Pass-through Funding Pass-Through Entity: Pima County Pass-Through Identifying Number: CT-CA-21*0517 Criteria ? The pass-through entity?s grant agreement with the Organization requires that the Organization submit monthly summary reports with the numbers of program participants no later than 5 days after the end of each month. Condition ? During our audit of the reporting requirements for the CSLFRF program, we audited the September 2021, December 2021 and January 2022 monthly summary reports and noted that they were submitted to the pass-through entity on October 14, 2021, January 19, 2022 and February 15, 2022, respectively. Consequently, the reports were noted to be submitted past the required deadline. In addition, a supporting detail of students included in each report was not separately maintained; however, management was able to provide a current program participants listing as of February 2, 2022 and when we filtered this listing by the participant?s enrollment date, we were able to agree the total number of participants to the numbers reported in the monthly summary reports selected for testing within +/- five participants. However, when we compared a listing of actual program participants reimbursed using program funds through February 2, 2022 from the general ledger to the current program participants listing as of February 2, 2022, we noted there were 35 out of 152 participants that had been reimbursed but were not included in the current program participants listing as of February 2, 2022, and 34 out of 149 participants that were included in the current program participants listing as of February 2, 2022 but had not been reimbursed using program funds through February 2, 2022. Finally, we noted the monthly summary reports were not formally reviewed and approved by someone other than the preparer of the reports. Cause ? The finding appears to be the result of the program participant tracking software not maintaining a history of a participant?s program assignments. Given this, once a participant?s program assignment has been changed in the system, there is no way to recreate a listing of the participants for a given program during a specific period of time. In addition, management did not maintain a detail of program participants for each report submitted and no reconciliation to the general ledger or review and approval of the monthly summary reports was conducted. Effect and Context ? Three out of twelve monthly summary reports were submitted late and the accuracy of each report could not be verified. Our sample was a statistically valid sample. Questioned Costs ? None noted. Recommendation ? We recommend the Organization implement policies and procedures to ensure timely and accurate reporting of required program reports, as well as ensure all required program reports are appropriately reviewed and approved by supervisory personnel who did not also prepare the reports. View of Responsible Officials: We are in agreement with the finding and are in the process of updating our procedures to mitigate the issues noted in the future. See our Corrective Action Plan for the fiscal year ended June 30, 2022 for additional detail.