Finding 38252 (2022-002)

Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately and submitted timely. Condition During review of the annual program reporting, it was noted that expenditures incurred and obligated projects were not properly noted. Context The Projects section of the report was not properly utilized to report all activities that the County had planned or undertaken throughout the reporting period. Cause Turnover occurred around the time of the reporting period, and as a result, there was some confusion about the reporting requirements. Effect Incorrect current period and total cumulative obligations and expenditures were reported to the Treasury. Recommendation We recommend the County review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately and submitted timely. Views of responsible officials See Corrective Action Plan.