Finding 1137964 (2023-004)

2023-004: Internal Control Over Reporting Requirements Federal Grantor: U.S. Department of the Treasury Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Award Year: 2023 Questioned Costs: None Criteria: The SLFRF Compliance and Reporting Guidance requires recipients to submit a one-time Interim Report by August 31, 2021 or 60 days after receiving funding, and annual Project and Expenditure Reports to the Department of the Treasury (Treasury) by April 30 of each year. Condition: The County has not submitted the one-time interim report and has not submitted annual Project and Expenditure reports to Treasury in accordance with SLFRF reporting requirements. This is a repeat of finding 2022-001 noted in the prior audit report. Cause: Per the County Commissioner’s office, the County neglected to submit the required reports to Treasury. Effect: The County is not in compliance with the reporting requirements of the SLFRF program. Recommendation: We recommend the County file the required reports for the SLFRF program and implement procedures to ensure that future reports are filed in a timely manner.