Finding Text
COVID-19 Coronavirus State and Local Fiscal Recovery Funds - Assistance Listing No. 21.027, Passed through the Pennsylvania Department of Agriculture, Grant Period - Year ended December 31, 2024. Criteria: Per review the State and Local Fiscal Recovery Funds (SLFR) compliance and reporting guidance the auditee is responsible for having a system of internal control over reporting to ensure accurate and timely filing. Condition: The District did not document review and approval of program quarterly reports for the entire year, in addition to failing to file before the prescribed due date. Cause: The District did not document review and approval of quarterly report submissions, and did not timely file reports. Effect: District is not in compliance with the reporting guidance. Questioned Costs: None. Perspective Information: All quarterly reports were not reviewed and filed late. Identification of Repeat Findings: Not applicable. Recommendation: Management should implement a system of controls over reporting of federal funding. Views of Responsible Officials: Management agrees with the finding. Corrective Action Plan: See the County’s corrective action plan.