Finding Text
Finding 2021-102 Reporting (Material Weakness, Compliance Finding)
Assistance Listing Number: 21.027
Cluster Title: N/A
Program Titles: Coronavirus State and Local Fiscal Recovery Fund
Federal Agency: U.S. Department of Treasury
Award Year: 2021
Award Number: None
Compliance Requirement: Reporting
Question Costs: None
Criteria: The Coronavirus State and Local Fiscal Recovery Fund requires the submission of
quarterly expenditure reports. The amount should agree to the underlying accounting records.
Condition and context: The cumulative expenditure amount reported on the quarterly reports did
not agree to the underlying accounting records for the grant. The County reported that $12,363,513
was spent as of yearend. However, the accounting records showed expenditures totaling
$4,597,076.
Cause: The County does not have adequate policies and procedures in place to ensure that
expenditures are reported properly.
Effect: The County’s reports were overreported.
Recommendation: The County should establish policies and procedures to ensure that the
amounts reported are accurate and agree to the underlying accounting records.
County’s Response: The County’s responsible officials’ views and planned corrective action are in
its corrective action plan at the end of the report.