Finding Text
Program Titles: COVID-19 Coronavirus State and Local Fiscal Recovery Funds (ARPA)
Assistance Listing Number: 21.027
Pass-through Entity:N/A - Direct funding
Compliance Requirement: Reporting
Finding Type: Noncompliance
Criteria:The County is required to complete annual performance reporting in the Project and
Expenditure Report within the Treasury's Office of Recovery Program's (ORP) reporting portal.
Condition:The County submitted the required report for the year ending March 31, 2024 in a timely
manner but used information as of December 31, 2023 instead of March 31, 2024. As a result,
the amount of expenditures included in the report is incorrect.
Questioned Costs:None
Context: The County submitted a report showing cumulative expenditures for the program of
$1,868,783 as of March 31, 2024, but it should have reported $2,014,405. The $1,868,783
amount that was reported was actually the balance as of December 31, 2023 and reported by
mistake due to a misunderstanding.
Effect: The reported expenditures in the annual reporting is incorrect.
Cause:The federal program is fairly new and the reporting module and guidance has changed several
times. As such, County staff misunderstood the reporting time period. The ORP portal is
locked so the report can not be corrected.
Recommendation: Management should implement a process to review federal reportings to ensure they are
accurate and follow up to date guidance.
Management's Response: Management will review its process for submitting federal reporting for all federal assistance funds. Further, the County will get the reporting up to date and accurate with the March 31,
2025 reporting.