Finding Text
Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements
Federal Agency: U.S. Department of the Treasury/Environmental Protection Agency
Federal Program: Coronavirus State and Local Fiscal Recovery Funds/Indian General Assistance Program
ALN: 21.027/66.926
Award Numbers: SLFRP3169/4795 (SLFRF) 01J66701 (IGAP)
Award Year: 2021 (SLFRF) 2020 (IGAP)
Type of Finding: Significant deficiency in internal control over compliance and noncompliance
Criteria: In accordance with 2 CFR part 200, subpart F, section 200.512, the reporting package must be submitted the earlier of nine (9) months after year end or 30 days after the report issuance.
Condition and context: The Village did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine (9) months after the end of the audit period.
Cause: Due to COVID restrictions and high amounts of turnover, the Village was not able to complete the audit within the Uniform Guidance requirement.
Effect: The Village was not in compliance with reporting requirements.
Questioned Costs: None noted.
Repeat finding: This is a repeat of Finding 2022-002.
Recommendation: We recommend the Village adhere to Uniform Guidance reporting requirements.
Management’s Response: Management concurs with the finding. See Corrective Action Plan.