Community Services & Development: Recurring Material Internal Control Deficiencies
||First Year Reported
|Low-Income Home Energy Assistance
||CSD lacks sufficient internal controls to ensure that it meets earmarking requirements. CSD does not have a mechanism in place to track final expenditures related to earmarking requirements.
|Partially corrected. Contracts and Accounting will set up the line-item budget detail in the Expenditure Activity Reporting System/Program Audit Report Contracts (EARS/PARC) and those dollars will be assigned an object code and tracked separately. The budget line item detail in EARS/PARC has yet to be modified by the Information Technology Department. Once it is modified, Accounting will be able to track and reconcile final expenditures