Finding 1056787 (2023-001)

Recipients must use the standard financial reporting forms or such other forms as may be authorized by OMB (approval is indicated by an OMB paperwork control number on the form) when reporting to the Federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the Federal awarding agency. The standard financial reporting forms for grants and cooperative agreements for the Emergency Rental Assistance program are as follows: Federal Financial Report (FFR) (SF-425/SF-425A) (OMB No. 0348-0061). Recipients use the FFR as a standardized format to report expenditures under Federal awards, as well as, when applicable, cash status (lines 10.a, 10.b, and 10c). References to this report include its applicability as both an expenditure and a cash status report unless otherwise indicated. Non-Federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB (2 CFR 200.329(c)(1)). They also may be required to submit special reports as required by the terms and conditions of the Federal award. During testing we noted reported expenditures per quarter did not agree with supporting invoices paid by the County. Additionally, beginning with the second quarter report 2023, key line items which included area demographics were not included in the reports provided. By not properly filing the required reports, the County is in noncompliance with the requirements set forth by the U.S. Department of Treasury. This could result in the Treasury not fully being aware of how the County is utilizing the funding in determining if the County is following other requirements and using the funding properly. We recommend the County add additional procedures or controls to ensure all components of reporting federal expenditures are accurately reported.