Finding Text
2024-004 Review of Performance and Expenditure Report Federal Assistance Listing Number – 21.027 Federal Agency: Department of Treasury Federal program title: Coronavirus State and Local Fiscal Recovery Funds Pass-Through Agency: Department of Administration Pass-Through Numbers(s): N/A Award Period: 3/1/2021 – 12/31/2024 Compliance Requirement: Reporting Type of Finding: Material Weakness in Internal Control over Compliance Criteria: Uniform Guidance requires the reporting of costs or activities in an annual Performance and Expenditure Report. Review of the report is an important control over compliance to ensure reports are properly prepared and agree with the County’s actual activity. Condition: The County did not perform review procedures over the Performance and Expenditure Report prior to submission. Questioned Costs: None Context: During reporting testing, it was noted the County does not have review process in place for reporting. Effect: Unallowed costs could be claimed, or costs could be double claimed. Repeat Finding: No Recommendation: We recommend that there is an appropriate reviewer of the Performance and Expenditure Report. Views of Responsible Officials: There is no disagreement with the finding.