Finding 42509 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-08-06
Audit: 40531
Organization: Plymouth Township (PA)

AI Summary

  • Core Issue: Plymouth Township filed the SLFRF Compliance Report late, missing the April 30 deadline.
  • Impacted Requirements: Annual SLFRF Compliance Reports must be submitted by April 30 each year during the grant period.
  • Recommended Follow-up: Ensure timely filing of SLFRF Compliance Reports by implementing reminders and training for management.

Finding Text

2022-001 Coronavirus State and Local Fiscal Recovery Funds ? Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Condition: The SLFRF Compliance Report for the annual March 2023 report period, due on April 30, 2023, was filed late on June 2, 2023. Criteria: Annual SLFRF Compliance Reports are required to be filed by April 30. Cause: Management did not realize that SLFRF Compliance Reports are required to be filed for each year in which federal funds are received. Management filed the report when it was discovered that the SLFRF Compliance Report for the annual March 2023 report period was required. Effect: Plymouth Township did not meet the reporting deadline to file the SLFRF Compliance Report for the annual March 2023 report period. There are no questioned costs. Context: As part of testing compliance with the reporting compliance requirement, the auditor requested a copy of the SLFRF Compliance Report for the annual March 2023 report period and noted that the Report was filed after April 30, 2023. Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Views of Responsible Officials and Planned Corrective Actions: See Corrective Action Plan.

Corrective Action Plan

July 26, 2023 In response to the Finding noted on the Schedule of Findings and Questioned Costs, Plymouth Township has adopted the following Corrective Action Plan. The finding from the schedule of findings and questioned costs is discussed below. The finding is numbered consistently with the number assigned in the schedule. Finding 2022-001 Coronavirus State and Local Fiscal Recovery Funds -Assistance Listing No. 21.027, Grant Period March 3, 2021 through December 31, 2024 Recommendation: Plymouth Township should file annual SLFRF Compliance Reports by April 30 throughout the grant period. Corrective Action Plan: Management agrees with the finding and has made several reminder notes to ensure plan is filed before April 30 in future years.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $917,478