Finding 1229921 (2025-002)

ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients and subawards on the quarterly project and expenditure reports. The County had late quarterly report submissions. Context: During our review of the quarterly project and expenditure reports, we noted the County incorrectly reported themselves as subrecipients and two subawards that were expenditures of theCounty. Additionally, during our review of the quarterly project and expenditure reports, we noted that the County had two late submissions. Effect: The County was not in compliance with reporting requirements in 2025. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County enhance its internal controls over the reporting requirements of the SLFRF program by reviewing the U.S. Department of Treasury’s Final Rule and Project and Expenditure Report User Guide – State and Local Fiscal Recovery Funds.