Finding Text
2025-002: Internal Control Over Reporting Requirements Federal Grantor: U.S. Department of the Treasury Pass-Through Grantor: N/A Federal Assistance Listing Number: 21.027 Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Pass-Through Entity Identifying Number: N/A Award Year: 2025 Questioned Costs: None Criteria: Under the requirements for the SLFRF Project and Expenditure Report published by the U.S. Department of the Treasury, the County should enter the total dollar value of current reporting period and cumulative expenditures for each project. These line items are identified as key line items containing critical information in the OMB Compliance Supplement. Condition: The County reported $1,244,738 of total Current Period Expenditures on the Project and Expenditure Report for the period ending March 31, 2026. However, the expenditures supported by the County’s accounting records during the period were $1,341,261, a difference of $96,523. Cause: The Western District Commissioner completes the annual Project and Expenditure Reports in the Treasury portal. There were errors made during the preparation of the annual report. Effect: Proper internal controls over the reporting requirement help to ensure that the reporting required under guidance from the U.S. Department of Treasury is accurate and the correct current period and cumulative expenditures are reported to the federal government. Recommendation: We recommend that the County implement procedures to ensure that future grant reports are completed accurately and in agreement with the County’s accounting records.