Finding Text
Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: None Award Period: March 1, 2020 – December 31, 2026 Pass-through Entity: N/A Questioned Costs: None Type of Finding: Material Weakness in Internal Control over Compliance, Other Matters Criteria or Specific Requirement: Under the reporting requirements, the interim report should provide initial overview of status and uses of funding. The interim report will include a recipient’s expenditures through July 31, 2021 by category and at the summary level. The reporting requirements vary by type of recipient, the total allocation amount, and the date which the recipient first received its allocation. Also, the Project and Expenditure Report should report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after the Interim Reports. The reporting frequency and deadlines vary by type of recipient and total allocation amount. Condition and Context: The County did not complete and submit required reports. Cause: The County was previously unaware during the required filling period of the deadline related to reporting requirements. Effect: Submitting reports timely is mandatory so that there is accurate information. Failure to submit reports could result in losing grants due to noncompliance. Recommendation: We recommend the County implement a process that includes tracking timely submission of the required reports and training employees on reporting requirements. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.