Finding Text
The Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance) 2 CFR 200.303 states the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal Award in compliance with the Federal statutes, regulations, and the terms and conditions of the Federal award. The Compliance Requirements for the Coronavirus Relief Fund require funding to be used to cover the costs of necessary expenditures incurred due to the public health emergency with respect to COVID-19. The Commission submitted reimbursement requests to the State to receive their share of Coronavirus Relief Funds, including reimbursements for leave paid on behalf of employees in accordance with the Families First Coronavirus Response Act. Testing revealed that the Commission requested and received duplicate reimbursements for leave totaling $11,042.44. Additionally, reimbursements were submitted and received for taxes withheld from employees totaling $62,372.97 which were not considered expenses of the Commission. Controls were not in place to ensure all reimbursement requests for Coronavirus Relief Funds were calculated and reported correctly. As a result, the Commission received reimbursements from Coronavirus Relief Funds in excess of what was allowable.