Finding Text
2022-002 Federal Agency: U.S. Department of the Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP2889, 2022 Compliance Requirement Affected: Allowable Costs and Allowable Activities Award Period: Year Ended December 31, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria or Specific Requirement: According to Uniform Guidance 2 CFR 200.403, costs reported under one federal program should not be included as a cost of any other federally financed program in either the current or a prior period. Condition: Federal expenditures were reported under two federal grant programs. Questioned Costs: $385,015 Context: During our testing, it was noted that there were costs reported under the SLFRF grant that were also being reported under other federally funded human service programs. The sample size was based on guidance from chapter 11 of the AICPA Audit Guide, Government Auditing Standards and Single Audits. Cause: Lack of oversight by management. Effect: Ineligible costs are being reported on the Schedule of Expenditures of Federal Awards. Repeat Finding: No. Recommendation: We recommend that the County include consideration of any expenditures that may be part of other federal programs as part of their review. Views of responsible officials: There is no disagreement with the audit finding.