Finding Text
2023-001 –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 requirement 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 current period
expenditures on the quarterly project and expenditure report as well as overreporting expenditures
on the schedule of federal expenditures.
Context: During our review of the quarterly project and expenditure reports, we noted the County
had multiple errors in the accuracy of the reporting of the current period expenditures reported on
the quarterly project and expenditure report. In addition, the County over reported the amount on
the quarterly project and expenditure report and over reported the total amount of expenditures
for SLFRF funds on the schedule of expenditures of federal awards by $1,080,973.
Effect: The County was not in compliance with reporting requirements in 2023.
Recommendation: We recommend the County improve controls over the reporting requirements associated
with this program. This includes obtaining a better understanding of the reporting process in
the Treasury reporting portal.