Finding 977739 (2023-002)

Internal Control Finding Over Allowable/Unallowable Activities and Costs Finding Type: Material Weakness Programs: Coronavirus State and Local Fiscal Recovery Funds (Assistance listing number 21.027) Criteria: Internal control procedures are required to ensure that the costs and activities are allowable under the grant. The County is required to have evidence that the costs and activities are reviewed and allowable. Condition/Finding: During our testing, all invoices tested did not have evidence they were reviewed to ensure they were for an allowable activity and cost. Cause: This condition is a result of the County not having tangible evidence that invoices are reviewed and in line with the allowable activities and costs of the grant. Effect: As a result of this condition, the County is exposed to an increased risk of having ineligible expenditures. Recommendation: The County should adjust their procedures to ensure there is tangible evidence expenditures are being reviewed to ensure they are in line with grant requirements.