Finding Text
Period of Performance 2022-004 GENERAL INFORMATION: Grant Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #: 21.027 Federal Agency: Department of the Treasury CONDITION: During our audit, we noted that the Wyoming County Commission paid certain eligible employees premium pay of $1,000 each for work performed for the period of March 2020 through December 2020 and also paid $5,967 for the employer portion of payroll taxes. The premium pay was approved in a regular Commission meeting held on December 1, 2021, and the payments were made to the employees and appropriate taxing agencies on January 6, 2022. CRITERIA: The Coronavirus State and Local Fiscal Recovery Funds Final Rule 31 CFR Part 35 IV Program Administration C Timeline for Use of SLFRF Funds states, in part: "Treasury will retain March 3, 2021 as the first date when costs may be incurred, to provide for forward-looking or prospective use of funds and to align with the start date of the "covered period" as such term is used in section 602(c)(2)(A)." QUESTIONED COSTS: $83,967 CONTEXT: All premium pay, totaling $83,967, that was paid to employees and appropriate taxing agencies were paid for services performed outside of the required period of performance. CAUSE: The Wyoming County Commission did not have a policy in place to ensure Coronavirus State and Local Fiscal Recovery Funds were only expended for costs incurred on or after March 3, 2021. EFFECT: Coronavirus State and Local Fiscal Recovery Funds were expended for services performed outside of the period of performance. An adverse opinion was necessitated for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program. REPEAT FINDING: No RECOMMENDATION: The Wyoming County Commission is directed to review these regulations and comply with the provisions set forth therein. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The Commissions requests to amend the statements to reflect that this premium pay was for work performed for the period of March 2021 through December 2021 instead of March 2020 through December 2020 as previously stated. The amount paid would have calculated the same as it was it same employees that worked in 2021 that had worked in 2020, therefore, the only change to the description would be the date of performance. In the future, regulations will more thoroughly reviewed for accuracy.