Finding Text
2022-004 Finding Federal Program Coronavirus State and Local Fiscal Recovery Funds (21.027) Federal Award Number and Year ? SLFRP2882, 2021 Reporting Significant Deficiency Criteria Page 9 of the Coronavirus State and Local Fiscal Recovery Funds: Project and Expenditure Report User Guide Version 1 (January 7, 2022) states :?An obligation is an order placed ? such as a contract ? and similar transactions that require payment. An expenditure is when the service has been rendered or the good has been delivered to the entity, and payment is due.? Condition We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Cause Lack of oversight by management. Questioned Costs None Context We sampled 2 of the 4 quarterly reports submitted that contained 2022 federal expenditures and tested for accuracy and to ensure the reports are submitted by their respective due date. We noted one report had expenses listed not in the correct project when compared to the supporting documentation. These expenses were corrected in the next quarters? report, but we also noted another project had expenses overstated in the same report. We also noted that the County had corrected this overstatement by year end. Effect The County submitted inaccurate reports to the federal government. Repeat Finding Yes ? see 2021-004 Recommendation The County should implement policies and procedures to ensure all reports are submitted accurately. Views of Responsible Officials See Corrective Action Plan.