Finding Text
Information on the Federal Program: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) – 21.027
Compliance Requirements: Reporting – Timely Submission
Type of Finding: Significant deficiency.
Criteria: In accordance with 2 CFR 200.328 and the U.S. Department of the Treasury’s SLFRF Compliance
and Reporting Guidance, recipients must submit accurate and timely Project and Expenditure Reports by the
due dates established by Treasury. Additionally, under 2 CFR 200.303, recipients must establish and maintain
effective internal controls over compliance with federal award requirements.
Condition: The County did not submit two quarterly Project & Expenditure Reports to the U.S. Department
of the Treasury within the required deadlines during 2023 for the SLFRF program.
Questioned Costs: $0
Effect: Noncompliance with federal reporting requirements. However, the reports were ultimately submitted
and accepted.
Cause: Internal control process failure.
Repeat Finding: No
Recommendation: Management should implement procedures to ensure timely submission of all required
SLFRF reports.
Management’s Response: We agree with this finding and recommendation. Please see attached action plan
related to this finding in this report.