Audit 295409

Reporting 2023-004 GENERAL INFORMATION Grant Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #: 21.027 Federal Agency: Department of the Treasury CONDITION: During our audit of the Coronavirus State and Local Fiscal Recovery Funds, we noted that the submission of the annual Project and Expenditure Report for the year ended March 31, 2023, was not submitted timely. CONTEXT: One out of seven reports for COVID-19 Coronavirus State and Local Fiscal Recovery Funds was not submitted timely. CRITERIA: The U.S. Department of the Treasury Compliance and Reporting Guidance for the SLFRF Program, Part 2: Reporting Guidance, B. Project and Expenditure Report, 2. Annual Reporting states, in part: "The following recipients are required to submit annual Project and Expenditure Reports: - Tribal governments that are allocated less than $30 million in SLFRF funding - Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding. For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30." QUESTIONED COSTS: $0 CAUSE: The Municipality of Bluefield did not have adequate controls in place to ensure the annual Project and Expenditure Report was submitted by April 30, 2023. EFFECT: The annual Project and Expenditure Report was not submitted by the required deadline. REPEAT FINDING: No RECOMMENDATION: Management is directed to review these regulations and comply with the provisions set forth therein. A policy should be established to ensure that each Project and Expenditure Report is submitted by its respective due date. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.CONDITION: During our audit of the Coronavirus State and Local Fiscal Recovery Funds, we noted that the submission of the annual Project and Expenditure Report for the year ended March 31, 2023, was not submitted timely. CONTEXT: One out of seven reports for COVID-19 Coronavirus State and Local Fiscal Recovery Funds was not submitted timely. CRITERIA: The U.S. Department of the Treasury Compliance and Reporting Guidance for the SLFRF Program, Part 2: Reporting Guidance, B. Project and Expenditure Report, 2. Annual Reporting states, in part: "The following recipients are required to submit annual Project and Expenditure Reports: - Tribal governments that are allocated less than $30 million in SLFRF funding - Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding. For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30." QUESTIONED COSTS: $0 CAUSE: The Municipality of Bluefield did not have adequate controls in place to ensure the annual Project and Expenditure Report was submitted by April 30, 2023. EFFECT: The annual Project and Expenditure Report was not submitted by the required deadline. REPEAT FINDING: No RECOMMENDATION: Management is directed to review these regulations and comply with the provisions set forth therein. A policy should be established to ensure that each Project and Expenditure Report is submitted by its respective due date. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.

Reporting 2023-004 GENERAL INFORMATION Grant Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #: 21.027 Federal Agency: Department of the Treasury CONDITION: During our audit of the Coronavirus State and Local Fiscal Recovery Funds, we noted that the submission of the annual Project and Expenditure Report for the year ended March 31, 2023, was not submitted timely. CONTEXT: One out of seven reports for COVID-19 Coronavirus State and Local Fiscal Recovery Funds was not submitted timely. CRITERIA: The U.S. Department of the Treasury Compliance and Reporting Guidance for the SLFRF Program, Part 2: Reporting Guidance, B. Project and Expenditure Report, 2. Annual Reporting states, in part: "The following recipients are required to submit annual Project and Expenditure Reports: - Tribal governments that are allocated less than $30 million in SLFRF funding - Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding. For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30." QUESTIONED COSTS: $0 CAUSE: The Municipality of Bluefield did not have adequate controls in place to ensure the annual Project and Expenditure Report was submitted by April 30, 2023. EFFECT: The annual Project and Expenditure Report was not submitted by the required deadline. REPEAT FINDING: No RECOMMENDATION: Management is directed to review these regulations and comply with the provisions set forth therein. A policy should be established to ensure that each Project and Expenditure Report is submitted by its respective due date. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.CONDITION: During our audit of the Coronavirus State and Local Fiscal Recovery Funds, we noted that the submission of the annual Project and Expenditure Report for the year ended March 31, 2023, was not submitted timely. CONTEXT: One out of seven reports for COVID-19 Coronavirus State and Local Fiscal Recovery Funds was not submitted timely. CRITERIA: The U.S. Department of the Treasury Compliance and Reporting Guidance for the SLFRF Program, Part 2: Reporting Guidance, B. Project and Expenditure Report, 2. Annual Reporting states, in part: "The following recipients are required to submit annual Project and Expenditure Reports: - Tribal governments that are allocated less than $30 million in SLFRF funding - Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding. For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30." QUESTIONED COSTS: $0 CAUSE: The Municipality of Bluefield did not have adequate controls in place to ensure the annual Project and Expenditure Report was submitted by April 30, 2023. EFFECT: The annual Project and Expenditure Report was not submitted by the required deadline. REPEAT FINDING: No RECOMMENDATION: Management is directed to review these regulations and comply with the provisions set forth therein. A policy should be established to ensure that each Project and Expenditure Report is submitted by its respective due date. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: Management stated they have established a policy to ensure each Project and Expenditure Report is submitted by its respective due date.