Finding Text
Finding Type. Immaterial Noncompliance (Reporting).
Program. Coronavirus State and Local Fiscal Recovery Funds (CSLFRF); U.S. Department of Treasury; ALN 21.027.
Criteria. CSLFRF grant recipients are required to file quartlerly reports that include period-to-date and cumulative expenditures.
Condition. During our audit We noted a variance of between amounts report on the quarterly reports and amounts reported on the schedule of expenditures of federal awards (SEFA) over the life of the grant. This variance appears to be related to the expenditure of interest earned on advanced funds and thus is not reportable on the SEFA and should not be included in the quarterly reporting.
Cause. This condition was caused by management oversight in not understanding fully the applicable reporting requirements.
Effect. As a result of this condition, the County did not fully comply with the requirements of the Uniform Guidance.
Questioned Costs. No costs have been questioned as a result of this finding, inasmuch as the reporting was deemed to be inaccurate, not the financial records.
Recommendation. We recommend that the County reconcile quarterly reporting with amounts reported on previous SEFA's.
View of Responsible Officials. The County's system of internal control detected this error prior to commencement of audit procedures for 2023 and was corrected during the grant reporting process for the quarter ended March 31, 2024.