Finding 1225518 (2025-006)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-03

AI Summary

  • Core Issue: The County missed deadlines for three out of four required quarterly interim reports for the SLFRF Program.
  • Impacted Requirements: Timely submission of reports is essential for compliance with federal and state regulations.
  • Recommended Follow-Up: The County should update its policies to improve reporting processes and ensure compliance with the Uniform Guidance and SLFRF Program.

Finding Text

Federal AL#: 21.027 State and Local Fiscal Recovery (SLFRF) Award Year: 2025 Criteria: The County is obligated to comply with specific reporting requirements including the timely submission of interim reports. Condition: During our testing of the SLFRF Program of the County, we noted that three of the four quarterly interim reports were not filed on time. Context: We addressed these matters with County management who are aware of the reporting requirements. Effect: Failure to submit these reports timely can lead to noncompliance and potentially an event of default. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all reporting procedures are being performed in order to be compliant with requirements under the Uniform Guidance and the SLFRF Program. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the SLFRF Program.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the SLFRF Program.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 1225519 2025-007
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
10.752 RURAL ECONNECTIVITY PILOT PROGRAM $2.15M
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $1.30M
93.563 CHILD SUPPORT SERVICES $640,570
14.239 HOME INVESTMENT PARTNERSHIPS PROGRAM $615,390
14.218 COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS $120,849
10.558 CHILD AND ADULT CARE FOOD PROGRAM $40,314
97.042 EMERGENCY MANAGEMENT PERFORMANCE GRANTS $34,199
16.738 EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM $13,371