FAC Explorer

Finding 1103022 (2024-004)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-03-11
Audit: 345546
Organization: Montgomery County (OH)
Auditor: Comptroller of the Treasury Division of Local Government Audit

AI Summary

  • Core Issue: Montgomery County missed deadlines for submitting required reports on SLFRF fund usage for Q1 and Q2 of 2024.
  • Impacted Requirements: Non-compliance with U.S. Department of Treasury reporting requirements could lead to returning grant funds.
  • Recommended Follow-up: Enhance management oversight and ensure adherence to grant guidance to prevent future reporting failures.

Finding Text

Montgomery County failed to submit the required reports on the uses of the Coronavirus State and Local Fiscal Recovery Funds (SLFRF) (ALN 21.027) from the U.S. Department of Treasury, for Quarters 1 and 2 of 2024 by the reporting deadlines of April 30, 2024, and July 31, 2024, respectively. As a result, Montgomery County was not in compliance with the reporting requirements for the SLFRF funds. The failure to report could result in returning a portion of the grant funds. This finding was the result of a lack of management oversight and the failure to comply with the grant guidance.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $19.63M
84.010 Title I Grants to Local Educational Agencies $8.88M
10.553 School Breakfast Program $4.13M
84.041 Impact Aid $1.97M
10.555 National School Lunch Program $1.57M
84.367 Improving Teacher Quality State Grants $1.19M
12.U02 Army Youth Programs in Your Neighborhood $790,300
84.424 Student Support and Academic Enrichment Program $663,007
93.558 Temporary Assistance for Needy Families $608,614
84.048 Career and Technical Education -- Basic Grants to States $575,544
84.027 Special Education_grants to States $325,903
84.365 English Language Acquisition State Grants $227,544
84.196 Education for Homeless Children and Youth $145,857
16.606 State Criminal Alien Assistance Program $117,663
21.027 Coronavirus State and Local Fiscal Recovery Funds $88,341
97.042 Emergency Management Performance Grants $82,296
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $76,847
97.067 Homeland Security Grant Program $73,121
16.034 Coronavirus Emergency Supplemental Funding Program $57,900
21.032 Local Assistance and Tribal Consistency Fund $50,000
16.U01 Federal Asset Forfeiture Program $35,815
16.575 Crime Victim Assistance $35,000
84.173 Special Education_preschool Grants $33,067
20.600 State and Community Highway Safety $31,271
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $20,002
16.738 Edward Byrne Memorial Justice Assistance Grant Program $12,666
10.649 Pandemic Ebt Administrative Costs $6,180
20.205 Highway Planning and Construction $4,238
12.U01 Section 1033 Excess Property Program (noncash Assistance) $400