Finding 1141472 (2024-001)

Criteria: The U.S. Department of Treasury established reporting requirement for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of current period obligations and current period expenditures on the quarterly project and expenditure reports as well as overreporting expenditures on the schedule of federal expenditures. Context: During our review of the quarterly project and expenditure reports, we noted the County had the following errors in the accuracy of the reporting of the current period expenditures reported on the quarterly project and expenditure report. • Two expenditures totaling $155,508 were not reported as a current period obligation or current period expenditure on the quarterly project and expenditure reports. • Thirty-eight expenditures totaling $932,433 were properly reported as obligated but not reported as current period expenditures on the quarterly project and expenditure reports. • Five expenditures totaling $1,397,823 were incorrectly reported as current period expenditures when they should have just been current period obligations on the quarterly project and expenditure reports. • One expenditure totaling $28,760 was properly reported as a current period obligation but not reported as a current period expenditure on the quarterly project and expenditure reports. Effect: The County was not in compliance with CSLFRF reporting requirements in 2024. Recommendation: We recommend the County improve controls over the reporting requirements associated with this program. This includes obtaining a better understanding of the reporting process in the Treasury reporting portal.