Finding 478572 (2022-003)

2022-003 Reporting Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Effort Assistance Listing Number: 21.027 Federal Award Identification Number and Year: N/A Award Period: 2022 and 2021 Pass-through Entity: n/a Questioned Costs: None Type of Finding: Material Weakness in Internal Control over Compliance, Material Noncompliance Criteria or Specific Requirement: Interim Report: Provide initial overview of status and uses of funding. The interim report will include a recipient’s expenditures through July 31, 2021 by category and at the summary level. The reporting requirements vary by type of recipient, the total allocation amount, and the date which the recipient first received its allocation. This is a one-time report. Project and Expenditure Report: Report on financial data, projects funded, expenditures, and contracts and subawards over $50,000, and other information. Project and Expenditure Reports are due on a regular, recurring basis after theInterim Reports. The reporting frequency and deadlines vary by type of recipientand total allocation amount. Condition: During our testing, it was noted the County did not have adequate controls designed to ensure that reporting requirements were being met, which led to these reports not being submitted. Context: Of the 2 reports required to be completed, none were prepared or submitted. Cause: The County is in noncompliance with reporting requirements. Effect: The County is in noncompliance with reporting requirements. Recommendation: We recommend the County implement internal control to ensure that reporting requirements are performed. Repeat Finding: No Views of Responsible Officials: There is no disagreement with the audit finding.