Finding Text
Federal Program: Assistance Listing #21.027, COVID-19 - Coronavirus State and Local Fiscal Recovery Funds, U.S. Department of Treasury, Passed Through Pennsylvania Department of Community and Economic Development, Pass-Through Entity Identifying Number: not available
Prior Year Finding Number: N/A
Criteria: The Coronavirus State and Local Fiscal Recovery Final Rule (the Final Rule) and Title 2, Code of Federal Regulations, Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards, require that as a condition of receiving federal awards, nonfederal entities agree to maintain internal control processes to provide reasonable assurance of compliance with the requirements. The Final Rule requires periodic reporting at the end of each calendar quarter with a reporting due date 1 month after the end of the calendar quarter.
Condition/Context: The County’s required report for the quarter ended December 31, 2022 was due to be filed by January 31, 2023. The County filed its report on March 23, 2023, 48 days after the required due date.
Questioned Costs: N/A
Cause: The County did not file its report within the required due date.
Effect: The County did not comply with its reporting requirements, which may impact future awards.
Recommendation: We recommend that the County revisit its policies and procedures related to reporting to ensure future reports are completed and submitted within the appropriate time period.
Views of Responsible Officials and Planned Corrective Actions: Management understands and will seek to implement procedures to ensure future reports are submitted timely.