Finding 508334 (2023-003)

Criteria: For the Coronavirus State and Local Fiscal Recovery Funds an annual project and expenditure report is required to be filed with the U.S. Treasury that provides details of spending of the funding and overall projects. Statement of Condition: After the reports were initially filed, the Township made the determination to shift the spending of the funding to other eligible uses. At this point, the specific expenditures reported on the annual project and expenditures report were no longer accurate. Statement of Causes: The Township’s plan for use of the grant funds was changed during the course of the grant program. Possible Asserted Effect: Information reported to the U.S. Treasury is no longer valid. Questioned Costs: None Context: Reviewed the 2023 and 2024 annual reports. Repeat Finding: Not applicable Recommendation: Recommend Township review the process for revising the reporting to the U.S. Treasury during the next annual project and expenditure reporting to accurately reflect the final expenditures charged to the grant. Auditee Response: The Coronavirus State and Local Fiscal Recovery Funds Report was filed in April of 2023, including expenditures related to the Centerville Widening Project and Payroll. After the report was filed, the determination was made to remove Centerville related expenditures. Due to this determination the report was no longer accurate. As the 2023 report cannot be amended, this change will be recorded with the filing of the 2024 report.