Finding 498153 (2023-014)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-09-25
Audit: 320878
Organization: Comanche County (OK)

AI Summary

  • Core Issue: Five out of fifty-five expenditures were incorrectly reported for the Coronavirus State and Local Fiscal Recovery Funds, indicating a lack of proper reporting practices.
  • Impacted Requirements: Noncompliance with federal reporting requirements could lead to issues with grant eligibility and funding.
  • Recommended Follow-Up: The County should enhance understanding of compliance requirements and establish internal controls to ensure accurate reporting moving forward.

Finding Text

Finding 2023-014 – Noncompliance with Reporting Requirements Over Federal Grant – Coronavirus State and Local Fiscal Recovery Funds (Repeat Finding – 2022-014) PASS-THROUGH GRANTOR: Direct Grant FEDERAL AGENCY: U.S. Department of Treasury ASSISTANCE LISTING: 21.027 FEDERAL PROGRAM NAME: Coronavirus State and Local Fiscal Recovery Funds FEDERAL AWARD YEAR: 2021 CONTROL CATEGORY: Reporting QUESTIONED COSTS: $0 Condition: In the review of fifty-five (55) expenditures for federal programs, five (5) instances were noted where the expenditures were not correctly reported on the Coronavirus State and Local Fiscal Recovery Funds compliance reports. Cause of Condition: Policies and procedures have not been designed and implemented to ensure federal expenditures are properly reported in accordance with federal compliance requirements. Effect of Condition: This condition could result in noncompliance to grant requirements. Recommendation: OSAI recommends the County gain an understanding of the requirements for this program and implement internal controls to ensure compliance with these requirements. Management Response: Chairman of the Board of County Commissioners: The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants. Criteria: Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds (10. Reporting.) reads as follows: 10. Reporting. All recipients of federal funds must complete financial, performance, and compliance reporting as required and outlined in Part 2 of this guidance. Expenditures may be reported on a cash or accrual basis, as long as the methodology is disclosed and consistently applied. Reporting must be consistent with the definition of expenditures pursuant to 2 CFR 200.1. Your organization should appropriately maintain accounting records for compiling and reporting accurate, compliant financial data, in accordance with appropriate accounting standards and principles. In addition, where appropriate, your organization needs to establish controls to ensure completion and timely submission of all mandatory performance and/or compliance reporting. See Part 2 of this guidance for a full overview of recipient reporting responsibilities. Further, 2 CFR § 200.329 Monitoring and Reporting Program Performance (c)(1) reads as follows: The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually nor more frequent than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes. Reports submitted annually by the non-Federal entity and/or pass-through entity must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the Federal awarding agency or pass-through entity may require annual reports before the anniversary dates of multiple year Federal awards. The final performance report submitted by the non-Federal entity and/or pass-through entity must be due no later than 120 calendar days after the period of performance end date. A subrecipient must submit to the pass-through entity, no later than 90 calendar days after the period of performance end date, all final performance reports as required by the terms and conditions of the Federal award. See also § 200.344. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report.

Corrective Action Plan

The Board of County Commissioners will take measures to ensure future compliance with all requirements of federal grants.

Categories

Subrecipient Monitoring Period of Performance Reporting

Other Findings in this Audit

  • 498151 2023-006
    Material Weakness Repeat
  • 498152 2023-007
    Material Weakness Repeat
  • 1074593 2023-006
    Material Weakness Repeat
  • 1074594 2023-007
    Material Weakness Repeat
  • 1074595 2023-014
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $5.37M
15.226 Payments in Lieu of Taxes $184,671
10.555 National School Lunch Program $50,395
97.042 Emergency Management Performance Grants $40,800
16.738 Edward Byrne Memorial Justice Assistance Grant Program $23,856
10.553 School Breakfast Program $18,946
93.008 Medical Reserve Corps Small Grant Program $12,794
16.543 Missing Children's Assistance $5,867
15.659 National Wildlife Refuge Fund $1,147
10.665 Schools and Roads - Grants to States $222