Audit 18607

2022-005 Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: The project and expense report due April 30 ,2023 was not submitted until May 1, 2023. Additionally, the key line item "current period obligation and current period expenditures" reported in the April 30, 2022 report included the total allocation, instead of the expenditures obligated and incurred in the current period. Criteria or Specific Requirement: Under the compliance and reporting guidance issued by the Department of the Treasury, the County is required to submit a project and expense report by April 30th annually. The reports should contain complete and accurate expenditure information at the time of submission. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None. Context: One out of two annual project and expense reports tested were not submitted by the reporting deadline. One out of two annual project and expense reports inaccurately reported the full total allocation expended, instead of the expenditures obligated and incurred in the current period. Cause: April 30, 2023 fell on a Sunday and the reporting requirements issued by the Treasury were new to the county. Effect: Reports could be deemed out of compliance by the granting agency. Repeat Finding: No. Recommendation: We recommend procedures and controls be implemented to ensure each report is properly reviewed against the reporting guidance and that a reminder is set for timely submission. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.

2022-005 Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2301, 2022 Compliance Requirement Affected: Reporting Award Period: Year Ended December 31, 2022 Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters Condition: The project and expense report due April 30 ,2023 was not submitted until May 1, 2023. Additionally, the key line item "current period obligation and current period expenditures" reported in the April 30, 2022 report included the total allocation, instead of the expenditures obligated and incurred in the current period. Criteria or Specific Requirement: Under the compliance and reporting guidance issued by the Department of the Treasury, the County is required to submit a project and expense report by April 30th annually. The reports should contain complete and accurate expenditure information at the time of submission. Title 2 U.S. Code of Federal Regulations ? 200.303 states that the auditee must establish and maintain effective internal control over the federal award that provides reasonable assurance that the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Questioned Costs: None. Context: One out of two annual project and expense reports tested were not submitted by the reporting deadline. One out of two annual project and expense reports inaccurately reported the full total allocation expended, instead of the expenditures obligated and incurred in the current period. Cause: April 30, 2023 fell on a Sunday and the reporting requirements issued by the Treasury were new to the county. Effect: Reports could be deemed out of compliance by the granting agency. Repeat Finding: No. Recommendation: We recommend procedures and controls be implemented to ensure each report is properly reviewed against the reporting guidance and that a reminder is set for timely submission. Views of responsible officials: There is no disagreement with the audit finding. There is a corrective action plan in place.