Finding Text
U.S. Department of Housing and Urban Development – CFDA #21.027
Coronavirus State and Local Fiscal Recovery Funds
Applicable Federal Award Number and Year – CSLRF / ARPA Funds – 2023
Reporting
Significant Deficiency in Internal Control over Compliance and Noncompliance
Criteria: The Program requires the Authority to prepare and provide quarterly financial status
reports to the granting agency.
Condition: During our testing over reporting, we noted that quarterly reports were prepared and
submitted late.
Cause: The Authority’s internal controls related to the reporting requirements were not
operating as designed.
Effect: Weaknesses in internal control over compliance could result in the Authority failing to
comply with reporting requirements.
Questioned Costs: N/A
Context/Sampling: N/A
Repeat Finding from Prior Year: No.
Recommendation: We recommend that the Authority establish controls to ensure the proper
reporting is prepared and submitted.
View of Responsible Officials: Management agrees with the finding.