Finding Text
Federal Grantor: U.S. Department of the Treasury
Pass-Through Grantor: N/A
Federal Assistance Listing Number: 21.027
Program Title: Coronavirus State and Local Fiscal Recovery Funds (SLFRF)
Pass-through Entity Identifying Number: N/A
Award Year: 2023
Questioned Costs: None
Criteria: Under the requirements for the SLFRF Project and Expenditure Report published by the U.S. Department of Treasury, the County should enter the total dollar value of current reporting period expenditures for the project. This line item is identified as a key line item containing critical information in the OMB Compliance Supplement.
Condition: The County reported $0 as Current Period Expenditures for the period ended March 31, 2023. However, Total Cumulative Expenditures changed from $1,851,827 for the period ended March 31, 2022 to $3,435,820 for the period ended March 31, 2023, a difference of $1,583,993.
Cause: The individuals at the County responsible for completing the annual Project and Expenditure report entered $0 in error rather than the difference in total expenditures between the two periods.
Effect: The reporting required under guidance from the U.S. Department of Treasury was not accurate, therefore, the correct current period expenditures were not shared with the federal government.
Recommendation: We recommend the County establish written procedures for filing the annual SLFRF Project and Expenditure Report which include instructions on how to accurately fill out all required fields in the report.