Finding Text
Significant Deficiency:
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
2023-003: Criteria: The County is responsible for maintaining proper controls over programs to provide for
proper reporting requirements.
Condition: During our review of internal control procedures over the Coronavirus State and
Local Recovery funds, we identified that the required quarterly and annual report for the
County’s project and expenditures were not completed correctly.
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 their reporting requirements to
ensure that the appropriate reports get filed on a timely basis.
Client Response: We will correctly report expenditures on the next report to be filed and will
review our procedures for ensuring that the annual reports are accurate.