Finding Text
Finding 2022-001 - Segregation of Duties (Internal Control over Compliance) ALN Nos.: 97.127 - Cybersecurity Education and Training Assistance Program (CETAP) and 21.027 - COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: January 1, 2022 - December 31, 2022 Federal Agencies: United States Department of Homeland Security and United States Department of Treasury Pass Through Entity: Mayor?s Office of Employment Development ? Baltimore for ALN 21.027 Criteria: Management is responsible for controls over review of drawdown requests and reporting. Condition/Context: The individual preparing the drawdown request and reporting is the same individual that submits the documents. Cause: The size of the Organization does not allow for proper segregation of duties for drawdown requests and reporting. Effect: Errors in the drawdown requests and reporting may occur and not be detected within a timely period. Questioned Costs: None. Recommendation: The Organization should develop an internal control process for proper preparation and review of the required drawdown requests and reporting. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an internal control process.