FINDING 2023-002
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting
Summary of Finding:
The County did not have procedures in place to prevent, or detect and correct, errors on Project and
Expenditure (P&E) reports submitted to the U.S. Department of the Treasu...
FINDING 2023-002
Finding Subject: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds – Reporting
Summary of Finding:
The County did not have procedures in place to prevent, or detect and correct, errors on Project and
Expenditure (P&E) reports submitted to the U.S. Department of the Treasury. The report submitted
during the audit period included projects with current period obligations and cumulative obligations
totaling $3,319,955 that had not yet been obligated by the end of the reporting period. It was
recommended that management of the County design and implement a proper system of internal
controls, including policies and procedures that would provide segregation of duties to ensure appropriate
reviews, approvals, and oversight of federal reports are taking place and to ensure the County provides
the Treasury with complete and accurate information for the P&E report.
Contact Person Responsible for Corrective Action: Amy Copeland
Contact Phone Number and Email Address: acopeland@ripleycounty.com; 812-689-6311
INDIANA STATE BOARD OF ACCOUNTS
21
Ripley County Auditor
Amy Copeland – Auditor
102 West 1st North Street, PO Box 235
Versailles, IN 47042
Ph: 812-689-6311 Fax: 812-689-3006
Views of Responsible Officials: We concur with the finding.
Description of Corrective Action Plan:
I, Amy Copeland, Auditor, plan to have the county attorney sit with me when I fill this report out from
now on. I will also have one of my employees look over it before it is submitted.
Anticipated Completion Date: April 30, 2025