Finding 479158 (2023-002)

Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County reported inaccurate amounts on the annual project and expenditure report. Context: During our review of the annual expenditure report, we noted the County incorrectly reportedexpenditures amounts for the period January 1, 2023 through April 30, 2024 instead of the correctperiod of April 1, 2023 through March 31, 2024. As a result, the amount of reported expenditures for the twelve month reporting period was overstated by $380,855. Effect: The County was not in compliance with reporting requirements in 2023. Cause: Lack of knowledge related to the reporting requirements of the SLFRF program and no effective review procedures included within the County’s internal control over compliance. Recommendation: We recommend the County improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal.