FAC Explorer

Finding 969841 (2022-007)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2024-04-16
Audit: 303639
Organization: City of El Monte (CA)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: Reports for the Coronavirus State and Local Fiscal Recovery Funds were prepared and reviewed by the same person, leading to a significant deficiency in internal controls.
  • Impacted Requirements: Best practices dictate that a supervisory-level individual, separate from the report preparer, should review reports for accuracy and completeness.
  • Recommended Follow-Up: Implement a process where a different supervisory-level person reviews all reports to prevent undetected errors.

Finding Text

Federal Agency: U.S. Department of Treasury Federal Program Titles: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Numbers: 21.027 Award Period: July 1, 2021, to June 30, 2022 Type of Finding: Significant Deficiency in Internal Control Criteria or Specific Requirement: As a best practice, a supervisory-level person, other than the preparer of a report, should review reports to ensure accuracy and completeness of data and information in the reports. Condition: Program reports were prepared and reviewed by the same individual. Questioned Costs: None. Context: 4 of 4 reports tested. Cause: Controls were not properly designed to assign someone other than the preparer of the reports to review them. Effect: Errors in reporting could go undetected. Recommendation: We recommend that reports be reviewed by a supervisory-level person who is not the preparer of the reports.

Categories

Reporting Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 393396 2022-005
    Material Weakness
  • 393397 2022-006
    Significant Deficiency
  • 393398 2022-006
    Significant Deficiency
  • 393399 2022-007
    Significant Deficiency
  • 969838 2022-005
    Material Weakness
  • 969839 2022-006
    Significant Deficiency
  • 969840 2022-006
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
20.205 Highway Planning and Construction $1.68M
16.922 Equitable Sharing Program $1.22M
14.239 Home Investment Partnerships Program $938,335
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $791,671
14.218 Community Development Block Grants/entitlement Grants $399,914
14.231 Emergency Solutions Grant Program $265,675
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $101,455
97.067 Homeland Security Grant Program $100,000
21.016 Equitable Sharing $99,757
21.027 Coronavirus State and Local Fiscal Recovery Funds $97,225
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $96,509
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $91,519
66.202 Congressionally Mandated Projects $86,629
21.019 Coronavirus Relief Fund $61,883
20.616 National Priority Safety Programs $56,300
20.600 State and Community Highway Safety $38,271
93.053 Nutrition Services Incentive Program $12,086
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,965