Finding Text
US Department of Treasury Program Name: Coronavirus State and Local Fiscal Recovery Fund CFDA # 21.027 Finding: 2022-010 Lack of General Compliance Policies SIGNIFICANT DEFICIENCY "Criteria: In accordance with the U.S. Department of Treasury 31 CFR Part 35, Coronavirus State and Local Fiscal Recovery Funds Final Rule and the Uniform Guidance, General Financial Management Internal Controls, Eligible Projects Determination & Documentation Policy, Cost Principles/Allowable Costs Policy, Civil Rights Compliance / Nondiscrimination Policy, Records Retention Policy, and Conflict of Interest are required to be adopted as condition of receiving the funds. " Condition: The County did not adopt and implement the following policies for Coronavirus State and Local Fiscal Recovery Fund (CSLFRF) expenditures: Records Retention, Eligible Use, Allowable Costs, Civic Right Compliance, and Conflict of Interest. Effect: The County could have used the funds for activities and costs that were prohibited by the Final Rule. Cause: County oversight of the new federal grant requirements regarding the CSLFRF Revenue Replacement expenditure category to have the stated policies in place. Recommendation: The county management should review the award terms and conditions, and the Uniform Guidance more carefully to ensure all compliance requirements are met. Views of responsible officials and planned corrective actions: The County agrees with the finding and is implementing actions to correct these issues, which are further discussed in the corrective action plan.