Finding 1137536 (2024-003)

Finding 2024-003 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, 2024. There were excluded expenditures for one project and overstated expenditures for various projects related to prior year exclusions, which are now reported correctly in total. 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 overstatement of expenditures of $53,035 as of November 30, 2024 and the cumulative effect was an understatement of expenditures of $89. 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