Finding 479029 (2023-001)

Federal program Coronavirus State and Local Fiscal Recovery Funds – 21.027 Compliance requirements Reporting Criteria or specific requirement Internal controls should be in place to ensure that reports are completed accurately. Condition During review of the annual program reporting, it was noted that project expenditures incurred and current period project obligations were not properly noted. Context For one project, the current period and cumulative expenditures were over-reported by $16. In addition, the current period obligations section of the report was not utilized correctly for 10 of the 37 projects that were reported. Cause For the current period and cumulative expenditures reporting error, the entire project approval amount was reported. However, the actual project expenditures came in $16 under that approval amount. For the current period obligations reporting error, staff did not have a clear understanding of how to properly report amounts in that section. Effect Incorrect current period expenditures and obligations and cumulative expenditures were reported to the Treasury. Recommendation We recommend the County review its grant reporting procedures and implement controls to ensure that grant reports are completed accurately. Views of responsible officials See Corrective Action Plan.