Finding 1056950 (2023-001)

Finding 2023-001 Reporting ALN 21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria: The County should ensure all respective reports submitted to the respective granting agency reflect accurate amounts in the period of benefit. Condition: During our testing of the 4th Quarter 2023 Project and Expenditure report, certain amounts were excluded from the report when tracing to the County’s General Ledger. Cause: The County did not include all expenditures in the 4th Quarter 2023 Project and Expenditure Report. Effect: The County was not in compliance with program’s Reporting requirements and controls were not operating effectively. Questioned Costs: None. Recommendation: The County should implement internal control procedures to ensure the Project and Expenditure Report is properly reviewed prior to submission. Management’s Response: Management agrees with the finding and is implementing procedures to correct it. The County of Adams agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure accordance with Reporting requirements.