Auditors found internal control weaknesses and instances of noncompliance in several federal programs. The deficiencies noted were as follows: Audit requirements incorrectly stated in subrecipient contracts; Required suspension and debarment certifications not obtained; Subrecipient monitoring procedures not documented; Funds provided to subrecipients without executed contract agreements; Equipment purchased without required approval; Time records not approved by supervisor; Year-end financial reporting process does not identify all liabilities; Unallowable costs charged to grant; Computerized system does not report testing results.

Division/Office
Audit Reports
Financial Audits
Document Entity Terms
Transportation
First Published