Finding 399928 (2023-002)

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Requirement
L
Questioned Costs
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Year
2023
Accepted
2024-06-04
Audit: 308077
Organization: Plymouth County, Iowa (IA)

AI Summary

  • Core Issue: The County failed to submit the required Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds accurately.
  • Impacted Requirements: Compliance with reporting requirements set by the U.S. Department of Treasury is essential to avoid potential funding disallowance.
  • Recommended Follow-Up: The County should enhance its review procedures to ensure all reporting requirements are met moving forward.

Finding Text

Instances of Noncompliance: U.S. Department of Treasury: Assistance Listing Number 21.027 - Coronavirus State and Local Fiscal Recovery Award No.: N/A – Year ended June 30, 2023 Prior Year Audit Finding Reference Number: N/A 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.

Corrective Action Plan

Instances of Noncompliance: 2023-002: Criteria: Compliance requirements require that the Quarterly and Annual Project and Expenditure Report for the Coronavirus State and Local Fiscal Recovery funds be completed accurately and submitted to the federal grant website. Condition: During our review of the Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds, we identified that this reporting requirement was not met for the current year. Cause: This reporting requirement was not met due to an oversight of management. Potential Effect: The funding could be disallowed. Recommendation: The County should continue to review reporting requirement procedures to ensure the reporting requirements are being met in the future. Client Response: We will correctly report expenditures on the next report to be filed.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 399929 2023-003
    Significant Deficiency
  • 976370 2023-002
    -
  • 976371 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $869,825
97.042 Emergency Management Performance Grants $54,844
93.268 Immunization Cooperative Agreements $38,157
16.575 Crime Victim Assistance $29,940
93.778 Medical Assistance Program $13,921
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $12,161
20.600 State and Community Highway Safety $6,533
93.667 Social Services Block Grant $3,217
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $2,800
93.658 Foster Care_title IV-E $2,564
93.659 Adoption Assistance $1,421
93.472 Title IV-E Prevention and Family Services and Programs (a) $360
93.767 Children's Health Insurance Program $210
93.566 Refugee and Entrant Assistance_state Administered Programs $37