Finding 1155817 (2024-002)

Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Compliance Requirement: Reporting Federal Agency: Department of Treasury Criteria: Under the requirements of 2 CFR 200.328 and 31 CFR Section 35.4(c).70, performance reports should include various data including current period expenditures. Condition: The County’s first quarter 2024 performance report incorrectly included expenditures that were incurred throughout fiscal year 2023. Questioned Costs: N/A Context: Of the County’s four reports selected for testing under the program, the County incorrectly included 2023 expenditures in the first quarter report. Effect: The County did not report the expenditures in the proper period as required. Cause: The County did not have adequate controls or procedures in place to identify the applicable reporting requirement and ensure the information was filed accurately and timely. Identification as a Repeat Finding: Yes Recommendation: Management should implement policies and procedures to ensure required reports are completed accurately and filed by their respective due dates as required by the grant agreement and Uniform Guidance. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding. See separate report for planned corrective actions.