Finding Text
Federal program information: Funding agency: U.S. Department Homeland Security Title: Operation Stonegarden Federal Assistance Listing Number: 97.067 Compliance Requirement Reporting Award Period: July 1, 2021 to June 30, 2022 Condition: During our testwork of the Stonegarden program we noted the following: ? The quarterly report?s expenditures did not match the expenditures of the general ledger in total for a variance of $40,504. The County has not made progress over these deficiencies during the fiscal year 2022 Criteria: The SF-425 quarterly reports should be submitted within the required time period after the end of the reporting period, which is 30 days, and should agree to the general ledger. Grant accounting requires the program revenues to equal the program?s expenditures. Questioned Costs: None. Cause: The County had turnover in the management of this program and the position in a prior year and it has taken the client a lot of time to catch up on work not being done when the position was vacant. For the amounts reported not matching the general ledger and revenue not equaling expenditures, the reason for this is both a timing issue and there not being a proper reconciliation process in place when report amounts are submitted to the granting agency and when recording amounts in the general ledger. Effect: Four of the quarterly reports for the Stonegarden program were not submitted by the required due date, some of the amounts reported were not correctly matching the general ledger amounts. Auditor?s Recommendations: We recommend that there be a reconciliation with the Stonegarden program and with Finance to ensure that the amounts reported in the quarterly reports match the amounts reported on the general ledger and that the County cross-train someone to ensure that if there is turnover again for the program, there is someone who can submit the reports until someone else has been hired to fill the position. There also needs to be a reconciliation process of the grant reports in total and what has been reported in the County?s general ledger when the grant closeout process happens. Agency?s Response: Luna County will work on an implementation plan to ensure timely reports for all grants. Although the plan is in the infancy stage, Luna County anticipates completion in fiscal year 2023. Laura Garcia, grant manager is the responsible position.