Audit 57117

Finding 2022-002: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Controls over Compliance and Material Noncompliance Criteria: Per the U.S. Department of Treasury SLFRF Compliance and Reporting Guidance, counties with a population below $250,000 that were allocated less than $10,000,000 in SLFRF funding are required to submit annual Project and Expenditure Reports. The annual report for the period March 3, 2021 - March 31, 2022 was due during the year under audit. Condition: The County reported no expenditures for the period included in the annual report, omitting expenditures incurred in the prior fiscal year. The annual report was not reviewed by an individual other than the preparer. Cause: In response to conflicting guidance, the County considered the prior period SLFRF funds unspent for annual reporting purposes. Effect: The annual report was understated by the amount of the prior fiscal year SLFRF expenses. Questioned Costs: None Context / Sampling: Sampling was not utilized. The County was required to file one annual report during the period under audit. Expenditures were incorrectly reported on the annual report. Recommendation: General ledger expense reports detailing grant expenditures should be attached to all grant related reports. All grant reporting should be reviewed and approved by an individual other than the preparer. Views of Responsible Officials: Management disagrees with the noted finding. Refer to Corrective Action Plan. Repeat Finding from Prior Year: No

Finding 2022-002: U.S. Department of the Treasury Federal Financial Assistance Listing 21.027 Coronavirus State and Local Fiscal Recovery Funds Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Controls over Compliance and Material Noncompliance Criteria: Per the U.S. Department of Treasury SLFRF Compliance and Reporting Guidance, counties with a population below $250,000 that were allocated less than $10,000,000 in SLFRF funding are required to submit annual Project and Expenditure Reports. The annual report for the period March 3, 2021 - March 31, 2022 was due during the year under audit. Condition: The County reported no expenditures for the period included in the annual report, omitting expenditures incurred in the prior fiscal year. The annual report was not reviewed by an individual other than the preparer. Cause: In response to conflicting guidance, the County considered the prior period SLFRF funds unspent for annual reporting purposes. Effect: The annual report was understated by the amount of the prior fiscal year SLFRF expenses. Questioned Costs: None Context / Sampling: Sampling was not utilized. The County was required to file one annual report during the period under audit. Expenditures were incorrectly reported on the annual report. Recommendation: General ledger expense reports detailing grant expenditures should be attached to all grant related reports. All grant reporting should be reviewed and approved by an individual other than the preparer. Views of Responsible Officials: Management disagrees with the noted finding. Refer to Corrective Action Plan. Repeat Finding from Prior Year: No