Finding Text
2022-002 Incomplete Schedule of Expenditures of Federal Awards
Condition: During our audit, we discovered the City did not accurately prepare the Schedule of Expenditures of Federal Awards to include all federal awards.
Criteria: The City “must” establish and maintain effective internal control over Federal awards that provides reasonable assurance that the City is managing Federal awards in compliance with Federal statutes, regulations, and the terms and conditions of the Federal awards.
Cause: The City did not have these written policies and procedures in place sufficient to comply with the Uniform Guidance requirements.
Effect: The City was out of compliance with this requirement.
Recommendation: The City should implement procedures to ensure federal awards are accurately identified and reported on the Schedule of Expenditures of Federal Awards.
Management response:
The City will establish procedures to ensure future schedule of expenditures of federal awards includes all federal expenditures.