Audit 408395

Criteria: The County’s federal expenditure reports should agree to the amounts reported in the general ledger expenditure accounts. Condition: The expenditures, by project, on the County’s P&E reports could not be reconciled to the County’s general ledger expenditure accounts. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. Bellwether did not provide the County with reconciliations between the P&E reports and the County’s general ledger expenditure accounts. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported in the general ledger. On the final report, as of March 31, 2026, all funds were spent per general ledger reporting and per P&E reporting. Therefore, all ARPA funds were spent on County approved projects but the timing of when they were reported in the P&E report and what categories the expenditures were reported under could not be reconciled. Questioned Cost: None Recommendation: The County should have obtained, from Bellwether, reconciliations between the P&E reporting and the general ledger expenditure reporting. Response: The final grant report was filed in April 2026 through the period March 31, 2026. All grant funds were expended through this report filing period. The 3rd party, Bellwether, is no longer needed and the American Rescue Plan Fund is now overseen by the County Treasurer as no grant funds are no longer contained in it.

Criteria: All American Rescue Plan Act (ARPA) funds had to be obligated by December 31, 2024 and actually spent by December 31, 2026. Condition: The County approved to purchase generators for the Village of Taylor Springs on June 11, 2024 with Ordinance 2024-12. However, due to unavailability, these generators were not purchased until June 2025. Approving an ordinance does not fall under the definition of obligating funds under ARPA. Cause: Due to unavailability of the generator, the County did not enter into a contract, place an order, or create a subaward by the obligating deadline of December 31, 2024. The County did approve the ordinance for the purchase by the obligating deadline. Effect: Since the expenditure was not obligated by the deadline, $50,160.50 did not follow the period of performance compliance requirement. Questioned Cost: $50,160.50 Recommendation: We recommend that applicable County employees and board members research all period of performance compliance requirements when grants are received. Response: Due to the generator not being available at the time of ordinance, it was an oversight that the actual obligation was incurred after the period of performance. The County did try in good faith to order the generator before the deadline.