Finding Text
Program
Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027
Criteria
The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures.
Condition
Although the total cumulative expenditures reported agreed to the Town records, we noted that the current
period expenditures amount reported by the Town did not agree to the general ledger activity due to certain
expenditures totaling approximately $183,000 for the period that were not included.
Questioned costs
None noted.
Context
Not applicable.
Effect
The Town was not in compliance with the reporting requirements.
Cause
Unknown.
Recommendation
We recommend the Town implement procedures to review the project and expenditure report prepared by the
3rd party consultant prior to submission to ensure reporting is properly reconciled to the general ledger
expenditures in accordance with the grant requirements.
Views of responsible official and planned corrective actions
Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.