FINDING 2023-004
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting
Summary of Finding:
The County submitted the P&E report by April 30, 2023, as required; however, there were no internal
controls in place that would likely be effective in preventing, or detect...
FINDING 2023-004
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting
Summary of Finding:
The County submitted the P&E report by April 30, 2023, as required; however, there were no internal
controls in place that would likely be effective in preventing, or detecting and correcting, noncompliance
related to the P&E report. The County Auditor prepared and submitted the report without an oversight or
review process.
We recommended that management of the County design and implement a proper system of internal
controls, including policies and procedures to ensure that the County provides the Treasury with complete
and accurate information for the P&E report.
Contact Person Responsible for Corrective Action: Mary Brown
Contact Phone Number and Email Address: 765-472-3901 Ext. 1240 and
mbrown@miamicountyin.gov
Views of Responsible Officials: We concur with the finding.
Description of Corrective Action Plan:
Due to an oversight, the reporting for ARPA funding was not reviewed by another person after entering
the data for reporting. It was my understanding, based on data entered when initial reporting began, a
copy of the information also went to the Chairman of Board of Commissioners, however, it was later
determined a copy was not sent. For future reporting, we will ensure someone else reviews the
information prior to final submission.
Anticipated Completion Date:
January 2025