Finding 1163523 (2024-003)

Federal Agency - United State Department of the Treasury Federal Program - Coronavirus State and Local Fiscal Recovery Funds - (21.027) Federal Award Year - 2021 State Agency - Not applicable Criteria - ARPA quarterly reports are due to the Treasury within 30 days after the close of each quarter. Condition - Two of the four quarterly reports were not submitted within 30 days after the close of the quarter, one of which was not submitted. Cause - The third party consultant was not able to complete the ARPA information timely. Effect of Condition - The quarterly reports were not submitted by the deadline. Repeat Finding - This is a repeat finding of item 2023-003 as reported for the year ended December 31, 2023. Statistical Sampling - The sample was not intended to be, and was not, a statistically valid sample. Recommendation - The Town should start compiling the information for the ARPA report immediately following the close of each quarter. Views of Responsible Officials and Planned Corrective Actions - The Town did not submit its quarterly ARPA reports to the Treasury within 30 days after the close of each quarter. (a) Implementation Plan of Actions - The Town has contracted with a new third party consultant to file these timely. (b) Implementation Date - This will be implemented for the year ending December 31, 2025. (c) Persons Responsible for Implementation - The Comptroller and the Town Board.