Finding Text
Finding 2021-007 Late Reporting – Significant Deficiency in Internal Control Over
Compliance
Agency Environmental Protection Agency
ALN 66.202
Program Congressionally Mandated Projects
Award Year FY 2021
Pass-Through Agency State of Alaska Department of Environmental Conservation
Pass-Through Entity
Identifying Number(s)
18EQ57, 20ER77, 21ES93
Criteria 2 CFR 200.303, Internal Controls, requires that non-federal entities receiving
federal awards establish and maintain internal control designed to reasonably
ensure compliance with federal statues, regulations, and the terms and
conditions of the federal award.
Condition During our testing of reporting, we noted two of the three reports tested were
submitted after the due date.
Cause The City’s internal controls over reporting are not designed appropriately to
ensure timely reporting.
Effect or potential
effect
Information submitted to granting agency may not be received in time.
Questioned costs Not applicable.
Context We tested a sample of three reports and found two exceptions as noted in the
condition. The total population consisted of 11 reports. This is a condition
identified per review of the City’s compliance with reporting requirements
not using a statistically valid sample.
Identification as a
repeat finding
Not a repeat finding.
Recommendation Management should review report due dates and ensure that accurate reports
are submitted before they are due.
Views of
responsible officials
Management concurs with the finding. Management will carefully review
report deadlines and ensure that submission of reports is made before they
are due.