Audit 42577

Assistance Listing Number 21.027: COVID-19, Coronavirus State and Local Fiscal Recovery Funds Federal Award Year: 2021 Prior Year Finding Number: N/A U.S. Department of Treasury 2022-008 Project and Expenditure Report Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal awared which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The County is required to submit a Project and Expenditure Report. This report is a Report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000 and other information. The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the initial quarterly report, covering three calendar quarters from March 3, 2021 to December 31, 2021 be submitted to the U.S. Treasury by January 31, 2022. Subsequent quarterly reports must be submitted by the last day of the month following the end of the period to which the data relates. Condition - Each of the required reports were submitted between 1 and 16 days late. Cause - County procedures have not been established to ensure reports are submitted timely. Effect - The lack of established policies and procedures resulted in the late submission of quarterly reports. Recmmendation - The County should establish policies and procedures to ensure reports are submitted timely in accordance with the Compliance and Reporting Guidance. Response - A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Conclusion - Response accepted.

Assistance Listing Number 21.027: COVID-19, Coronavirus State and Local Fiscal Recovery Funds Federal Award Year: 2021 Prior Year Finding Number: N/A U.S. Department of Treasury 2022-008 Project and Expenditure Report Criteria - The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal awared which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The County is required to submit a Project and Expenditure Report. This report is a Report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000 and other information. The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the initial quarterly report, covering three calendar quarters from March 3, 2021 to December 31, 2021 be submitted to the U.S. Treasury by January 31, 2022. Subsequent quarterly reports must be submitted by the last day of the month following the end of the period to which the data relates. Condition - Each of the required reports were submitted between 1 and 16 days late. Cause - County procedures have not been established to ensure reports are submitted timely. Effect - The lack of established policies and procedures resulted in the late submission of quarterly reports. Recmmendation - The County should establish policies and procedures to ensure reports are submitted timely in accordance with the Compliance and Reporting Guidance. Response - A policy and procedures will be established to ensure the Project and Expenditure Report is submitted prior to the reporting deadline. Conclusion - Response accepted.