Finding 42104 (2022-001)

Finding 2022-001 - Reporting US Department of the Treasury- COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA) (ALN 21.027) Condition: The County's submitted reports for ARPA do not materially agree to the expenditures reported in the trial balance. For the revenue loss, the County's report shows that they are using the standard allowance, however, they originally elected to calculate their revenue loss. Criteria: In accordance with the federal compliance requirements for ARPA, current reporting period expenditures and cumulative expenditures must be entered for each project. The County must elect whether to use the standard revenue loss amount or to calculate the revenue loss according to the formula and enter the information on the reports accordingly. Cause: There was not a review and a reconciliation of the amounts being submitted on the reports to the amounts recorded in the trial balance. Effect: The County is not in compliance with reporting requirements, and failure to comply with grant award requirements could jeopardize future funding and does not allow the funder to adequately oversee the use of their funding. Recommendation: We recommend that the County continue its efforts in evaluating its procedures to ensure that all required reports are accurately submitted. Corrective Action: The County will continue to work with the internal auditors and the treasury department to clear up the reporting issues so that trial balances more readily tie out to the reports available in the treasury portal. This will include working to amend the reports submitted currently in the reporting portal. Initial contact with the treasury has been made at this time of this report and the treasury has responded and is working to open reports so they can be amended.