Audit 320505

2 CFR 1000.10 gives regulatory effect to the Department of Treasury for 2 CFR 200.328 which states: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. The following have been determined to be Key Line Items for the State and Local Fiscal Recovery Fund Program (SLFRF) 1. Obligations and Expenditures - Quantificable Objective Criteria: Reported obligations and expenditures. a. Current period obligation b. Cumulative obligation c. Current period expenditure d. Cumulative expenditure. The County submitted the annual SLFRF Compliance Report for March 2023, however cumulative obligations, cumulative expenditures, current period obligations and current period expenditures, eaching totaling $5,227,729 were not reported. By not reporting obligation and expenditures, the County is underreporting its obligations and expenditures for the program and the report is not an accurate reflection of the County's SLFRF activity.

2 CFR 1000.10 gives regulatory effect to the Department of Treasury for 2 CFR 200.328 which states: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. The following have been determined to be Key Line Items for the State and Local Fiscal Recovery Fund Program (SLFRF) 1. Obligations and Expenditures - Quantificable Objective Criteria: Reported obligations and expenditures. a. Current period obligation b. Cumulative obligation c. Current period expenditure d. Cumulative expenditure. The County submitted the annual SLFRF Compliance Report for March 2023, however cumulative obligations, cumulative expenditures, current period obligations and current period expenditures, eaching totaling $5,227,729 were not reported. By not reporting obligation and expenditures, the County is underreporting its obligations and expenditures for the program and the report is not an accurate reflection of the County's SLFRF activity.