Finding 611552 (2022-013)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: Invoices for costs related to the Brownfields program were not properly approved, violating internal control requirements.
  • Impacted Requirements: This finding breaches the requirement to maintain effective internal controls over federal awards as outlined in 2 CFR §200.303.
  • Recommended Follow-Up: Review and implement corrective actions as detailed in Finding 2022-004 to ensure compliance and prevent future issues.

Finding Text

Finding 2022-013 Program Affected: 66.818 Brownfields Assessment and Cleanup Cooperative Agreements U.S. Environmental Protection Agency Contract year: 2022 FAIN: 00A00664 / 00A00676 / 00A00909 Criteria: According to 2 CFR ?200.303, the Organization must "establish and maintain effective internal control over the Federal award . . ." Condition and Context: During the test of allowable costs, it was determined that invoices were not approved. See Finding 2022-004 for additional information. Cause and Effect: See Finding 2022-004 Questioned Costs: N/A Identification of Repeat Findings: N/A Recommendation: See Finding 2022-004 Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding. See attached Planned Corrective Actions.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 32779 2022-008
    Material Weakness
  • 32780 2022-009
    Material Weakness
  • 32781 2022-010
    Material Weakness
  • 32782 2022-011
    Material Weakness
  • 32783 2022-012
    Material Weakness
  • 35110 2022-013
    Material Weakness
  • 609221 2022-008
    Material Weakness
  • 609222 2022-009
    Material Weakness
  • 609223 2022-010
    Material Weakness
  • 609224 2022-011
    Material Weakness
  • 609225 2022-012
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $879,180