Finding 485635 (2023-002)

2023-002 – Reporting – Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury 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 had errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amounts expended which were reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported $194,260 program expenditures associated with the provisions of lost revenue and infrastructure projects as of December 31, 2023. In addition, two of the three subrecipients selected for testing were inaccurately reported as subrecipients. Effect: The County was not in compliance with reporting requirements in 2023. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. 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.