Finding Text
2 CFR 1000.10 gives regulatory effect to the Department of Treasury for 2 CFR 200.329 which states the recipient is responsible for oversight of the Federal Award. The recipient must monitor its activities under Federal Awards to ensure they are compliant with all requirements and meeting performance expectations. Monitoring by the recipient must cover each program, function or activity. Compliance and Reporting Guidance for the program states that Project and Expenditure Reports are to be submitted by April 30th, 2022 and then annually thereafter. Project and Expenditures Reports are also to include current and cumulative obligations and current and cumulative expenditures. The following errors were noted in the Project and Expense Report for the period April 1, 2024 through March 31, 2025: Gallia County ARPA Project Identification Number 2023-01 current period expenditures and obligations were overstated $207,622 and cumulative expenditures and obligations were overstated $9,258. Gallia County ARPA Project Identification Number 2024-1 current period expenditures were overstated $259.489 and cumulative expenditures and obligations were understated $1,149,079. Gallia County ARPA Project Identification Number 2024-01 current and cumulative expenditures were understated $502,560.81, current period obligations were overstated $133,176, and cumulative obligations were understated $508,174 in an attempt to compensate for prior period errors. Gallia County Project Identification Number 2021-03 current expenditures and current obligations were overstated $43,254. Gallia County Project Identification Number 2021-09 current expenditures and current obligations were overstated $98,131 and cumulative expenditures and cumulative obligations were overstated $447,793. Gallia County Project Identification Number 2022-05 current expenditures and obligations were overstated $29,909. Gallia County Project Identification Number 2022-06 current expenditures were overstated $417,885 and cumulative expenditures and cumulative obligations were overstated $253,499. Gallia County Project Identification Number 2022-07 current expenditures were overstated $7,590 and cumulative expenditures and cumulative obligations were overstated $245,909. Gallia County Project Identification Number 2022-08 current expenditures were overstated $14,264 and cumulative expenditures and cumulative obligations were overstated $231,645. Gallia County Project Identification Number 2022-00 current expenditures were overstated $519 and cumulative expenditures and cumulative obligations were overstated $231,645. Gallia County Project Identification Number 2022-01 current expenditures were overstated $5,708 and cumulative expenditures and obligations were overstated $225,865. Gallia County Project Identification Number 2022-10 current expenditures and current obligations were overstated $214,189 and cumulative expenditures and cumulative obligations were overstated $11,676. Many of the above errors were a result of trying to fix past reporting errors and reporting prior period expenditures as current period expenditures. The County should ensure they are following all federal requirements and reporting amounts supported by the underlying County ledgers.