Finding Text
Federal Agency: U.S. Department of the Treasury
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP2889, 2024
Compliance Requirement Affected: Reporting
Award Period: Year Ended December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or Specific Requirement: Under the compliance and reporting guidance issued by the Department of the Treasury, the County is required to submit a quarterly project and expense report containing the expenditures incurred during each quarter.
Condition: The County did not submit accurate expenditures on a quarterly report.
Questioned Costs: None noted.
Context: The fourth quarter Project and Expenditure report filed reported an inaccurate expenditure amount. This has since been corrected in the first quarter 2025 Project and Expenditure report.
Cause: Lack of oversight by management.
Effect: Ineligible costs could be reported.
Repeat Finding: Prior year finding identified as Finding 2023-008.
Recommendation: We recommend that the County review their policies and federal requirements to ensure all costs incurred are reported accurately.
Views of responsible officials: There is no disagreement with the audit finding.