Finding Text
2023-006 - Reporting - Significant Deficiency/Noncompliance Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available Prior Year Finding Number: 2022-006 Criteria: The Coronavirus State and Local Fiscal Recovery Final Rule (the Final Rule) and Title 2, Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, require that as a condition of receiving federal awards, nonfederal entities agree to maintain internal control processes to provide reasonable assurance of compliance with the requirements. The Final Rule requires periodic reporting at the end of each calendar quarter with a reporting due date 1 month after the end of the calendar quarter. Condition/Context: The County's required reports for the quarters ended June 30, 2023, September 30, 2023 and December 31, 2023, were due to be filed by the end of the month after the report end date (July 31, 2023, October 31, 2023 and January 31, 2024, respectively). The County filed its report on August 23, 2023, November 17, 2023 and February 15, 2024 (23, 17 and 15 days, respectively), after the required due date. Questioned Costs: N/A Cause: The County's reporting process did not include the specificity necessary to ensure that the reporting due dates were flagged and followed. Effect: The County did not comply with its reporting requirements, which may impact future awards. Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period. Views of Responsible Officials and Planned Corrective Actions: Management understands and will seek to implement procedures to ensure future reports are submitted timely.