Finding Text
2023‐002 – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027) United States Department of
Treasury, Passed through the Texas Division of Emergency Management.
Internal Control – Monitoring
Criteria: Monitoring should be such that there is an assurance that control activities are being performed in a
timely manner.
Condition and Context: The procedures in place did not include proper monitoring of changes made to the
program requirements.
Cause: The City was not effectively monitoring for grant changes.
Effect: The City did not include the Build America, Buy America (BABA) Act requirements in their August 3, 2022
bid documents.
Recommendation: The City should take steps to monitor grants for changes made to the grant requirements after
the grant has been awarded.
View of Responsible Party: Management concurs with the recommendation. See corrective action plan.