Audit 20264

U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: Due to ?technical issues? with the Treasury?s Portal, the electronic report submitted to the U.S. Treasury on April 30, 2022 duplicated the total expenditures incurred for the period. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner, however while submitting the report the Treasury?s Portal began experiencing technical problems and became unresponsive. Unsure whether its report was accepted by the Treasury?s portal, the Town logged off the portal and then logged back on. This time, the Treasury?s portal successfully accepted the Town?s reported expenditures, and the report was accurate. Several months later the Town learned that its first submission (i.e., the submission session that needed to be rebooted/restarted by the Town due to the portal?s technical issues) was actually logged, as was the second submission (i.e., the submission that was made after the reboot/restart several moments later). Upon this discovery, the Town immediately contacted the Treasury Department and was instructed to correct it on the subsequent report, which will be submitted on April 30, 2023. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records due to the duplication of amounts. Cause: The Treasury Portal?s technical issues caused a duplication of amounts when submitting the required electronic files. Recommendation: Management should correct the report in the next reporting submission as instructed by the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department and cannot accept responsibility for the duplication of amounts caused by the Treasury?s own admitted technical issues with its portal. Management will rectify the issue with the next submission in accordance with U.S. Department of the Treasury?s recommended guidance.

U.S. DEPARTMENT OF TREASURY COVID-19 Coronavirus State and Local Recovery Funds Federal Assistance Listing Number 21.027 Compliance Requirement: Reporting Type of Finding: Compliance and Internal Control over Compliance ? Other Matter Criteria or Specific Requirement: Grantees must comply with reporting requirements established by the U.S. Treasury that includes the total grant expenditures incurred for the reporting period. Since the Town is a Non-Entitlement Unit that received less than $10 million in funding, the Town was required to submit a project and expenditure report by April 30, 2022, and annually thereafter. Condition: Due to ?technical issues? with the Treasury?s Portal, the electronic report submitted to the U.S. Treasury on April 30, 2022 duplicated the total expenditures incurred for the period. Questioned Costs: None Reported. Context: The Town filed the required project and expenditure report in a timely manner, however while submitting the report the Treasury?s Portal began experiencing technical problems and became unresponsive. Unsure whether its report was accepted by the Treasury?s portal, the Town logged off the portal and then logged back on. This time, the Treasury?s portal successfully accepted the Town?s reported expenditures, and the report was accurate. Several months later the Town learned that its first submission (i.e., the submission session that needed to be rebooted/restarted by the Town due to the portal?s technical issues) was actually logged, as was the second submission (i.e., the submission that was made after the reboot/restart several moments later). Upon this discovery, the Town immediately contacted the Treasury Department and was instructed to correct it on the subsequent report, which will be submitted on April 30, 2023. Effect: The expenditures reported on the Town?s project and expenditure report did not match the accounting records due to the duplication of amounts. Cause: The Treasury Portal?s technical issues caused a duplication of amounts when submitting the required electronic files. Recommendation: Management should correct the report in the next reporting submission as instructed by the U.S. Department of the Treasury. Views of Responsible Officials and Planned Corrective Actions: Management made a good faith effort to correctly report its expenditures to the Treasury Department and cannot accept responsibility for the duplication of amounts caused by the Treasury?s own admitted technical issues with its portal. Management will rectify the issue with the next submission in accordance with U.S. Department of the Treasury?s recommended guidance.