Finding Text
Supporting Documentation for Expenditures, Assistance Listing #21.027 – Coronavirus State and Local Fiscal Recovery Fund, Activities Allowed/Unallowed – Material Non-Compliance Condition Key line items on the P&E report are not supported by documentation due to a miscommunication between the report preparer and expenditure reconciler. Criteria Key line items on the P&E report should be compared to documentation prior to submission. Cause Miscommunication between preparer of the P&E report and the reconciler of the actual expenditures. The reconciler of the expenditures tied the balances from the expenditures to the trial balance, but the preparer did not utilize the reconciled numbers. Effect No supporting documentation for key line items on P&E expenditure report. Questioned Cost Amount P&E report was understated by $186,000. Recommendation We recommend CSLFRF funds and spending spreadsheets be reviewed before preparation and submission of the report. Printed version should be reviewed and compared to spreadsheets before submission. View of Responsible Officials and Planned Corrective Action The County has reviewed, updated and verified spending spreadsheet for submission and will maintain until all expenditures are completed.