Finding 39733 (2022-001)

2022-001 ? Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amount reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported 16 beneficiaries as subrecipients and 21 subawards that were project expenditures paid to vendors of the County. In addition, the County over reported $1,403,460 in expenditures on the quarterly project and expenditure report. Effect: The County was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County improve controls over reporting requirements associated with this program. This includes obtaining a better understanding of the reporting processes in the Treasury reporting portal.