Finding Text
Federal Agency: Department of Housing and Urban Development Federal Program Title: Community Development Block Grants Assistance Listing Number: 14.228 Federal Award Identification Number and Year: B-22-DC-08-0001 - 2022 Pass-Through Agency: Colorado Department of Local Affairs Pass-Through Number: F16CDB16602 Award Period: April 1, 2020 ? March 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matter Criteria or Specific Requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting. The Council should have internal controls designed to ensure compliance with those provisions. Condition: The Council did not prepare performance reports in 2022. Questioned Costs: None Context: In testing the Community Development Block Grants (CDBG) program, the online portal for submitting reimbursement requests and reports has not been working since August 2022. However, the required performance reports were not being prepared by program personnel in the meantime. Cause: Performance reports were not being prepared because the portal was not functioning. Effect: The lack of preparation of performance reports provides an opportunity for noncompliance. Repeat Finding: No Recommendation: We recommend preparing the required reports under the CDBG program to be ready for uploading to the portal once it is accessible to ensure reporting requirements are met. Views of Responsible Officials: There is no disagreement with the audit finding.