Community Services & Development: Recurring Material Internal Control Deficiencies
||First Year Reported
|Low-Income Home Energy Assistance
||Community Services lacks sufficient internal controls to ensure it meets earmarking requirements. Community Services does not have a mechanism in place to track final expenditures related to earmarking requirements.
|CSD concurs that it needs to set up procedures that accurately track earmarking requirements. Program, Contracts and Accounting will set up the line-item budget detail in the Expenditure Activity Reporting System / Program Audit Report Contracts and those dollars will be assigned to an object code and tracked separately. The timeline for this corrective action is June 2011.