Finding Text
Criteria: The County is a recipient of the U.S. Treasury funds from the American Rescue Plan Act. As a recipient, the County is required to complete annual reporting indicating the number of projects the funds were utilized for. Condition and Context: During review of the 2022 and 2023 annual reporting, there was noindication of projects or expenditures applicable for projects. Known Questioned Costs: None, compliance reporting requirement not met. Cause: The error was not detected by County management's review process. Effect: The County was out of compliance with completing the report accurately for the current year, and could have resulted in no projects or expenditures reported at the end of the applicable period of performance (12/31/2024). Incorrect reporting could have resulted in excess funds being returned to the federal government. Recommendation: The County should consider amending the 2022 or 2023 report to indicate the applicable projects and expenditures spent.