Finding Text
Federal Agency: U.S. Department of Treasury Federal Programs: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: State Department of Revenue Pass-Through Number(s): Not Available Award Period: July 1, 2023 – June 30, 2024 Compliance Requirement: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance, Other Matters Criteria or Specific Requirement: Per the U.S. Treasury’s Project and Expenditure Report User Guide, each State and Local Fiscal Recovery Fund (SLFRF) recipient is required to submit periodic reports with current performance and/or financial information including background information about the SLFRF projects that are the subjects of the reports; and financial information with details about obligations, expenditures, director payments, and subawards. The Project and Expenditure Reports are required to be submitted by specified dates in the User Guide to the U.S. Department of Treasury. Condition: The annual project and expenditure report selected for testing was not submitted by the required due date. Context: The condition above occurred for the one annual report that was due during the year under audit. Questioned Costs: None. Cause: Procedures were not in place to file the report timely. Effect: The report was filed after the due date. Repeat Finding: No Recommendation: We recommend procedures be strengthened to file reports timely. Views of Responsible Officials: Management agrees with the finding.