Finding Text
Finding 2021-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agencies: U.S. Department of the Treasury Federal Programs: Coronavirus Relief Fund (CRF) and Coronavirus State and Local Fiscal Recovery Funds (CSLFRF), respectively CFDA Numbers: 21.019 and 21.027, respectively Award Number: SLT0591/0845/1405 and SLFRP2520/4754, respectively Award Year: 2020 and 2021, respectively Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Community did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. The Community did not timely engage with an audit preparation consultant or independent auditor to meet the reporting deadline. Effect: The Community was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is a repeat of Finding 2020-006; therefore, we believe this to be a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements and timely engage an independent auditor to perform the annual audit to achieve compliance with the regulations. Management Response: Management agrees with this finding, see Corrective Action Plan.