Finding 1138107 (2024-002)

Criteria or Specific Requirement: The quarterly reporting requirements were stated in the "2 CFR 200.328 and 31 CFR section 35.1(c) Reporting and requests for other information" section of the Federal Register dated January 27, 2022. The US Department of Treasury requries that quarterly reports be submitted to the department if a county has a populaton below 250,000 residents and are allocated more than $10 million in SLFRF funding. The quarterly reports must be completed and submitted within the next month after the quarterly period ended. Condition: The County was not able to provide the SLFRF quarterly report to verify that the report was submitted and completed within a timely manner. Context: The County has been unable to access the SLFRF website due to the County receiving error messages that they have "insuficient access rights on cross-reference id". Questioned Costs: $0 Effect: The County was not in compliance with SLFRF reporting requirements. Cause: The County has received error messages that says they have "insufficent access rights on cross-reference id" and they cannot log-in to the SLFRF portal. Repeat: Yes, years as repeat finding - One. Auditor's Recommendation: We recommend that the County seek out assistance from the US Department of Treasury about correcting their access to the SLFRF quarterly reports. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan. The County will seek out assistance so that they can obtain access to the SLFRF quarterly reports.