State of Delaware Uniform Guidance Single Audit – Full Report

… leagues Letter. The College continues to train additional and new staff as signed to support the timely and technical demands of the HEERF Quarterly Reporting. STATE OF DELAWARE SCHEDULE OF FINDINGS AND QUESTIONED COSTS (CONTINUED) YEAR …

… Secu rity, Federal Emerg ency Management Agency (FEMA) State Division Name: Delaware Emergency Management Agency (DEMA) Federal Program: Disaster Grants - Public Assistance (President ially Declared Disasters), COV ID-19 - Disaster Gr …

… Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Condition: DEMA did not furnish all required information to its subrecipients at the time of issuance of the subawards. Further, DEMA …

… DEMA did not furnish all required information to its subrecipients at the time of issuance of the subawards. Further, DEMA was not able to provide support that it ensured its subreci pients were audited as required by 2 CFR Part 200 Subpar …

… er and Title was not provided to the subrecipient at the time of award issuance. • For four of five subrecipients, DEMA was unable to provide support that it ens ured the subrecipients were audited as required by S ubpart F. DEMA could n …

… pients, DEMA was unable to provide support that it ens ured the subrecipients were audited as required by S ubpart F. DEMA could not produce evidence of verification that the subrecipient’s Federal awards expended during the fiscal year wer …

… bel ow the threshold set forth in § 200.501 Audit requirements. Questioned costs: Undetermined. Cause: DEMA did not establish effective internal controls and procedures over subrecipient monitoring. Effect: Excluding the …

… may not be properly monitored, detected, and corrected by agency personnel on a timely basis. Recommendation: DEMA should review an d enhance internal controls and procedures to ensure that all required information is included in al …