FINDING 2025-003 Finding Subject: Reporting Contact Person Responsible for Corrective Action: Lisa Simmons, Auditor Contact Phone Number and Email Address: (765) 348-1620 lsimmons@blackfordcounty.in.gov Views of Responsible Officials: The County agrees with the finding regarding internal controls ov...
FINDING 2025-003 Finding Subject: Reporting Contact Person Responsible for Corrective Action: Lisa Simmons, Auditor Contact Phone Number and Email Address: (765) 348-1620 lsimmons@blackfordcounty.in.gov Views of Responsible Officials: The County agrees with the finding regarding internal controls over the reporting requirements associated with the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) program. Description of Corrective Action Plan: The County recognizes that, although the required Project and Expenditure (P&E) report was prepared and submitted to the U.S. Department of the Treasury, the County did not have an adequate documented oversight and review process in place prior to submission. To strengthen internal controls, the County will establish a formal process for the preparation, review, and submission of all required SLFRF reports. The County Auditor or designated employee will prepare the P&E report using the County's financial records and supporting documentation. Prior to submission, a separate individual with appropriate knowledge and oversight responsibilities will independently review the report for completeness and accuracy. The review will include verification of reported expenditures to the County's accounting records, review of projects and activities reported, and verification of applicable contracts and other required information. The reviewer will document completion of the review and any discrepancies identified will be resolved prior to submission. The County will also maintain a reporting calendar identifying applicable reporting periods and submission deadlines. The calendar will be monitored to ensure reports are prepared, reviewed, and submitted timely. Supporting documentation for the preparation and review of each report will be retained with the County's financial records. Employees responsible for federal grant reporting will receive additional training regarding the applicable Treasury reporting requirements and the County's established procedures. These procedures will provide an additional level of oversight and segregation of duties and are intended to ensure that future SLFRF reports are complete, accurate, properly reviewed, and submitted by the applicable deadlines. Anticipated Completion Date: December 31, 2026