Finding Text
U.S. Department of Treasury Assistance Listing #21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Reporting Material Weakness in Internal Control over Compliance and instance of Material Non-Compliance Grant Award Number: Affects the direct award from U.S. Department of Treasury under assistance listing 21.027 in the Schedule of Expenditures of Federal Awards. Criteria: As required under 31 CFR section 35.4(c), annual reports are required by Department of Treasury for CSLFRF. Condition: There was no documented control in place to review reports prior to submission for CSLFRF; and, for the annual report submitted in April 2025, the incorrect amount was reported for expenditures in the current year. Cause: Review controls have not been implemented and expenditures of $114,170 for 2024 were previously reported as expenditures when obligated in 2022. Effect: Inaccurate information could have been reported or lines with required information could have been missed. Questioned Costs: None. Context/Sampling: No sampling was used. Only one annual report was filed. Repeat Finding from Prior Year(s): No Recommendation: We recommend a documented review process be implemented prior to report submission to ensure all lines are properly entered and agree to the applicable backup. Views of Responsible Officials: Management agrees with the finding.