Finding Text
Reporting 2022-005 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 annual Project and Expenditure Report (the report) submitted to the U.S. Treasury, covering the period from March 3, 2021 to March 31, 2022 included $203,962 of expenditures which were not incurred during the reporting period. Additionally, the report was submitted to the U.S. Department of the Treasury on May 19, 2022. CRITERIA: The U.S. Department of the Treasury Compliance and Reporting Guidance for the SLFRF Program, Part 2: Reporting Guidance, B. Project and Expenditure Report, 2. Annual Reporting states, in part: "The following recipients are required to submit annual Project and Expenditure Reports: - Tribal governments that are allocated less than $30 million in SLFRF funding - Metropolitan cities and counties with a population below 250,000 residents that are allocated less than $10 million in SLFRF funding and NEUs that are allocated less than $10 million in SLFRF funding. For these recipients, the initial Project and Expenditure Report covered from March 3, 2021 to March 31, 2022 and was required to be submitted to Treasury by April 30, 2022. The subsequent annual reports will cover one calendar year and must be submitted to Treasury by April 30." Additionally, the U.S. Department of the Treasury Compliance and Reporting Guidance for the SLFRF Program, Part 1: General Guidance, D. Uniform Administrative Requirements, 10. Reporting states, in part: "?Expenditures may be reported on a cash or accrual basis, as long as methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1" QUESTIONED COSTS: $0 CAUSE: Expenses reported on the annual Project and Expenditure Report were not cross-checked to ledgers prior to submission to the U.S. Treasury, and the Wyoming County Commission did not have a policy in place to ensure the report was submitted by April 30, 2022. EFFECT: Management included expenditures incurred after the period covered on the Project and Expenditure Report and the report was not submitted by the required deadline. 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. Expenditures reported on the annual Project and Expenditure Report should be cross-referenced to accounting ledgers prior to submission and policies should be put in place to ensure that each Project and Expenditure Report is submitted by its respective due date. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The report to the U.S. Treasury was submitted late due to several circumstances, including this was the first report filed on a new federal funding portal that was not user friendly and the deadline was also very close to Primary election deadlines of the County Clerk's office, which filed the report. We will make every effort to ensure that future deadlines are met and expenditures and commitments are filed separately and as accurately as possible.