1. Top 10 Single Audit Findings – and how to avoid them

2. Top 10 List of… Single Audit Findings - Notes
Used most recent Single Audit from Tribes in Region 9
EPA funded programs not usually audited as major programs, however:
Some were however, and had specific findings
Audits of other programs had findings the auditor determined impacted all programs
Audits of other programs where all audited programs had findings but the auditor didn’t extend it to all programs (but it appears it could/should have).
Findings in other departments can and do impact environmental programs
Please let us know how can we help you and your Tribe overcome audit issues that could have a negative impact on your programs!
Cooperative Oversight - We really can help!
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

4. #10 – Checking to see if Contractors have been Suspended or Debarred
§    Suspension and debarment.
Non-federal entities are subject to the non-procurement debarment and suspension regulations. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities.
Complete Search on SAM.gov and document results
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

5. #9 – Lack of Cash Receipts and Cash Disbursement Documentation
§    Financial management.
(1) Identification, in its accounts, of all Federal awards received and expended and the Federal programs under which they were received.
Controls should be in place to ensure that all transactions are properly recorded and monitored.
Do you, as Environmental Director, have access to the full set of accounts for your funds?
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

6. #8 Eligibility
Findings for programs where eligibility determinations need to be made.
Does not typically impact EPA funded programs.
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

7. #7 – Inadequate Policies and Procedures or P & P not followed
See § for Financial Mgmt
(6) Written procedures to implement the requirements of § Payment.
(7) Written procedures for determining the allowability of costs in accordance with Subpart E—Cost Principles of this part and the terms and conditions of the Federal award.
See § for Internal Controls
§    Factors affecting allowability of costs.
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

8. #6 – Inadequate Property Management & Lack of Inventories
Includes findings on :
Lack of internal controls to safeguard assets
Lack of inventory and tracking systems
See: 2 CFR §
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

9. #5 - Procurement Procedures not followed/ No competition
Failure to properly compete
Failure to properly monitor contacts
Failure to follow procurement policies & procedures
See: Best Practice Guide for Procuring Services, Supplies, and Equipment Under EPA Assistance Agreements.
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

10. #4 - Failure to Reconcile Accounts
Findings for Failure to Reconcile Accounts:
Cash
Loans Receivable, Salary & Travel advances
Due from Fed
Accounts Payable
Unearned Revenue
Revenue
See 2 CFR , GAO’s Standards for Internal Control, COSO’s Internal Control Guidance
Please also see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

11. #3 - Lack of Trial Balance maintenance
Improper tracking of unearned revenue
When received
When revenues should be recognized
Missing entries
Incorrect entries
Improperly timed entries
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

12. #2 – Failure to Report Failure to report, Late Reporting
Inaccurate reporting.
See 2 CFR , Program regs, and grant agreement
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

13. #1 – Undocumented Expenditures
Payroll – improper timesheets, missing leave slips
Travel
Contracts (invoices and project monitoring)
Credit Cards
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200

14. Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200
Thanks!
Paul Felz
Please see ecfr.gov : Select Title 2 : Parts 200 – 299 : Part 200