Finding 2023-001
significant deficiency
- Program
- CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS (21.027)
- Compliance requirement
- Reporting
- FAC record
- FY2023 audit on fac.gov
Finding text from the filing
Type of Finding – Significant Deficiency in Internal Control Over Compliance
Condition/Context – Internal control procedures over reporting requirements did not ensure compliance with federal awards. The reports prepared by the Director of Grant Compliance and Procurement are not reviewed and approved before being submitted.
Criteria – In accordance with Uniform Guidance, 2 CFR 200.328(i) requires that an entity implements control over the performance and financial reporting.
2 CFR 200.303(a) requires an entity to establish and maintain effective internal control over the Federal awards that provides reasonable assurance that the entity is managing the award in compliance with Federal statutes.
Cause – Clerical oversight.
Effect – Noncompliance with the Compliance Supplement and Uniform Guidance.
Repeat Finding – No
Questioned Costs – None
Recommendation – The Organization implements a review and approval process over the performance and financial reports.
View of Responsible Officials - There is no disagreement with the audit findings.