Finding Text
U.S. Department of Treasury
Program Name: Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Finding: 2023-007 Untimely Adoption of Policy
SIGNIFICANT DEFICENCY
Criteria:
Condition:
Effect:
Cause:
Recommendation:
Views of responsible
officials and planned
corrective actions:
The County agrees with this finding. Please refer to the corrective action plan for
details.
In accordance with the U.S. Department of Treasury 31 CFR Part 35, Coronavirus
State and Local Fiscal Recovery Funds Final Rule and the Uniform Guidance,
General Financial Management Internal Controls, Eligible Projects Determination &
Documentation Policy, Cost Principles/Allowable Costs Policy, Civil Rights
Compliance / Nondiscrimination Policy, Records Retention Policy are required to be
adopted as condition of receiving the funds.
The County expended the funds without adopting the required policies of the federal
award.
The County could use the funds for unallowable costs that were prohibited by the
Final Rule.
County oversight of the new federal grant requirement to have the stated policies in
place.
The finance office should review the grant agreement and the Uniform Guidance
more carefully to ensure all compliance requirements are meet.