Finding Text
Finding 2022-005 ? Internal Control over Reporting (Significant Deficiency) Information on the Federal Program: US Department of Treasury Emergency Rental Assistance Program Assistance Listing No. 21.023 Criteria: 2 CFR 200.303 establishes controls required for non-federal entities over reporting. Non-federal entities are required to establish and maintain effective controls over federal award management in compliance with federal statutes, regulations, terms and conditions of the grant. This requirement includes reviewing and approving grant reports prior to submission. Condition/Context: During our testing, we selected four reports submitted during the year for various ERA programs. None of these reports had documentation they were reviewed and approved prior to being submitted. Cause: Reports were submitted by email to the awarding agency and the Controller was copied on the submission emails when submitted. However, no documentation was available that the Controller or other appropriate member of management reviewed and approved these reports. Effect: LSA is not in compliance with required controls over reporting. Questioned Costs: None reported Recommendation: We recommend LSA strengthen its policies and procedures surrounding the process of preparing and reviewing grant reports to ensure LSA is in compliance with all internal controls requirements. Views of Responsible Officials: See Management?s View and Corrective Action Plan included at the end of the report.