Finding Text
Finding 2025-002 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027 U.S. Department of Treasury Norfolk County Other Matters Related to Internal Control over Compliance of the Major Program Condition: Upon review of the Town of Bellingham’s report filed with Norfolk County it was noted that one of the reports submitted to Norfolk County did not agree with the Town’s accounting ledgers. Criteria: The Town was required to submit quarterly performance reports to Norfolk County that are in agreement with the Town’s accounting ledgers. Context: The quarterly report submitted to Norfolk County for the time period of October 1, 2024 through December 31, 2024 did not agree to the Town’s accounting ledgers as they included returned funds to Norfolk County that were included in the project expense for the period being reported in error. Effect: The Town of Bellingham was not in compliance with the Norfolk County reporting requirements. Questioned Costs: N/A- No questioned costs as it relates to reporting errors. Cause: The funds returned to Norfolk County were returned using an expense account, not a revenue account. This is why the returned funds were included in the expenditure report, sent to Norfolk County. Identification as a Repeat Finding: N/A – This is not a repeat finding. Recommendation: The Town of Bellingham should ensure that the reports submitted to Norfolk County are in agreement with the Town’s accounting ledgers. Management Response: Going forward, returning unexpended funds will not be treated as an expenditure.