Finding Text
Criteria: Internal controls should be in place to ensure that reporting requirements are met as specified in the guidance provided by the Treasury. Treasury guidance specified that the County was required to submit quarterly Project and Expenditure reports, due the last day of the month following the end of the quarter being reported. The Uniform Guidance requires any recipients of federal awards to comply with the reporting requirements indicated by the grantor agency.
Condition: During our testing or reporting requirements, we noted the County did not complete and submit one (1) of the required quarterly reports for the fiscal year ended June 30, 2022.
Context/Casue: The County did not have adequate internal controls to ensure compliance with reporting requirements. Testing was performed over each requirement for the County. All reports for the program were tested. The quaterly report for the reporting period ended June 30, 2022 was not submitted as required.
Effect: One of the required four quarterly reports was not submitted due to inadequate controls over compliance with reporting requirements. As a result, the County is not in compliance with the reporting requirements of the program.
Questioned Costs: None
Recommendation: We recommend that the County file the missed quarterly report as well as enhance internal controls to ensure compliance with reporting requirements.
Auditee’s Response: We concur. The quarterly report for June 30, 2022 was not finalized and submitted timely. We will file the quarterly report. We will also ensure that the County’s internal controls are updated to ensure compliance with reporting requirements moving forward.