Finding 1173368 (2025-001)

Program Federal Agency - U.S Department of the Treasury, Federal Program - Coronavirus State and Local Fiscal Recovery Funds, AL Number - 21.027 Criteria The Town is required to complete the project and expenditure report annually for obligations and expenditures. The report is required to include current period obligations, cumulative obligations, current period expenditures, cumulative expenditures, total obligations, and total expenditures. Condition We noted that the total expenditures for the period reported by the Town did not agree to the general ledger amount by $208,060. Questioned Cost None noted. Context Not applicable. Effect The Town was not in compliance with the reporting requirements. Cause The Town did not follow the established procedures and internal controls for grant reporting. Recommendation We recommend the Town implement procedures to ensure reporting is properly reconciled to the general ledger expenditures in accordance with the grant requirements. Views of Responsible Officials and Planned Corrective Actions Management agrees with this finding. The Town will implement procedures to ensure reports are based upon the Town’s general ledger and properly reconciled and in compliance with U.S. Treasury guidelines.