Finding 1056512 (2023-003)

Finding 2023-003 Criteria: The County’s federal expenditure reports should agree to the amounts reported on the schedule of expenditures for federal awards. Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for the fiscal year ended November 30, 2023. There were excluded expenditures and overstated expenditures for various projects. Cause: The County relied on a third party, Bellwether, who assisted in the preparation of annual P&E reports and thought they had provided all ordinances and support necessary for each project. The net effect was an understatement of expenditures of $50,130. Effect: The County’s expenditures on the annual P&E report for the American Rescue Plan Act did not match the expenditures report on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Response: The County will work closer with Bellwether to ensure the expenditures are matching and included in the report.