Finding 501234 (2023-002)

Finding 2023-002: Significant Deficiency – Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of the Treasury Federal Award Identification Number: N/A Federal Award Year: December 31, 2023 Criteria: Based on 42 USC 802 and 803 as implemented by the Treasury's Interim Final Rule and Final Rule at 31 CFR Part 35, recipients of the Coronavirus State and Local Fiscal Recovery Funds are required to submit special reporting on an annual basis. The annual report must be reviewed and approved by knowledgeable supervisors, which includes comparing to source documentation and performing reconciliations needed between source data and final reporting when needed. Condition/Context: The annual report did not have evidence of review by a manager or supervisor above the preparer. Effect: Amounts included on the annual report could be inaccurate or misleading. Cause: There was no review of the annual report by someone other than the preparer. Questioned Costs: Not applicable. Recommendation: We recommend that the County implement proper review procedures of the annual reporting process. Someone other than the preparer of the report should provide adequate review prior to finalizing the report. This review should include verification that reported expenditure totals agree to the underlying general ledger detail as of the report date. These procedures should be documented and retained. Views of Responsible Officials: Trempealeau County, being a small county, has limited resources in personnel to accomplish a multi-verification in the reporting process. We will use additional current employees in-house to do the verification to make sure the reporting is accurate before submitting.