Audit 39049

Finding 2022-001 ? Reporting US Department of the Treasury ? COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County?s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County?s report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.

Finding 2022-001 ? Reporting US Department of the Treasury ? COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County?s submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County?s report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. View of Responsible Official: See the corrective action plan.