Finding 41510 (2022-002)

2022-002 FINDING Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria Federal reporting requirements require all reports to be completed accurately and to match the supporting accounting records. Condition The County had overreported expenditures on one report tested and underreported expenditures on another report tested. In addition, the report preparer had misunderstood two line items on the report and therefore reported the incorrect amounts for those line items. Questioned Costs None Context The County misstated expenditures on grant reports. Cause For one report, the report preparer had a keying error when adding up total expenditures and for the other report, the preparer did not match expenditures reported to the general ledger. The report was not reviewed by anyone other than the preparer. Effect The reports submitted were not accurate. Repeat Finding No Recommendation The County should implement procedures to ensure that reports are completed accurately, including ensuring reports match the supporting accounting records. For report line items that are unclear, the preparer should review the report guidance to ensure the correct amount is reported. Reports should also be reviewed by someone other than the preparer before the report is submitted. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.