Finding 35396 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-26
Audit: 24723
Organization: Lamar County Georgia (GA)

AI Summary

  • Core Issue: The annual report for the Coronavirus State and Local Fiscal Recovery Funds was submitted late, missing the April 30, 2023 deadline.
  • Impacted Requirements: Timely submission of reports is crucial to comply with grant agreements and avoid funding delays.
  • Recommended Follow-Up: Establish a procedure to review grant documents thoroughly and ensure all reporting deadlines are met.

Finding Text

2022-004 ? Reporting Requirements for Federally Funded Projects ? U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027) Criteria: Internal controls should be in place to ensure that periodic reporting requirements are submitted in a timely fashion by the due date. Condition: During our testing of reporting requirements, it was noted that the CSFLRF annual report was not submitted by the April 30, 2023 deadline. The annual report was instead submitted on May 4, 2023. Context: See condition above. Cause: As this was a new program for the County with changing reporting requirements and allowable costs/activities, the County did not realize that this report was required to be submitted by the April 30, 2023 deadline regardless of when funds were expended. Effects: Not submitting annual status reports by the deadline violates grant agreements and could result in a delay in the receipt of federal funding. Questioned Costs: None. Recommendations: We recommend that the County implement a procedure to ensure that grant award documents are carefully reviewed and any reporting requirements are identified and adhered to.

Corrective Action Plan

2022-004 Reporting Requirements for Federally Funded Projects - U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027). Name of Contact Person Responsible for Correction Action Plan: Sean Townsend, County Administrator Corrective Action Plan: The county has adopted a new Grant policy and procedures to ensure timely and accurate grant submissions. Anticipated Completion Date: Fiscal year 2023.

Categories

Allowable Costs / Cost Principles Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 611838 2022-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $956,061
16.575 Crime Victim Assistance $38,957
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $28,844
93.045 Nutrition Services Incentive Program $18,000
10.932 Regional Conservation Partnership Program $11,994
93.053 Covid-19 - Ffcra Hdm and Cares Act Hdm $2,225