Finding Text
Federal Grantor: U.S. Department of Treasury Pass-through Grantor: n/a Assistance Listing No.: 21.027 Program Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Award Year: 2024 Compliance Requirement: Reporting Known Questioned Costs: n/a Criteria: Title 2 U.S. Code of Federal Regulations Part 200 requires recipients of Federal awards to comply with laws, regulations, and provisions of contract or grant agreements related to each of its Federal programs. Participants in the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program were required to complete financial, performance, and compliance reporting as outlined in Part 2 of the SLFRF Compliance and Reporting Guide, issued by the U.S. Department of the Treasury. The County was required to appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. As a Tier 5 recipient, the County is required to submit annual reporting for each covered period by April 30. Condition: The County submitted the annual reporting, due April 30, 2024, on May 1, 2024. This submission is considered delinquent in accordance with reporting requirements set forth by the U.S. Department of the Treasury. FAQ 1.13 of the U.S. Department of the Treasury's Project and Expenditures Report User Guide states, "The data submitted by recipients will be used internally for oversight purposes and to fulfill Treasury's transparency and legal obligations. Late submissions undermine the efficiency and timeliness of these processes." Additionally, the annual reporting submitted contained reported errors in cumulative expenditures. Cause: Oversight. Effect: The Project and Expenditure Report due by April 30, 2024, which covered the period of April 1, 2023 - March 31, 2024, was submitted late with material errors in violation of the compliance obligations for recipients pursuant to the SLFRF statute. Context: This is a repeat finding that was reported in the most current audit period as finding 2023-003. Recommendation: We recommend that the County implement internal controls to ensure that the Project and Expenditure reports are reviewed and submitted timely and accurately in accordance with the terms and conditions set forth by the SLFRF statute. Management's Response: The federal reporting system still poses problems getting information uploaded. The County will actively seek out training videos and emailed information to help better understand the reporting system in order to have submission completed in a timely manner.