Finding 523973 (2024-003)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-02-20

AI Summary

  • Core Issue: The County submitted an annual performance report with incorrect expenditure figures due to a misunderstanding of the reporting period.
  • Impacted Requirements: Compliance with the Treasury's Office of Recovery Program's reporting criteria was not met, leading to inaccurate financial reporting.
  • Recommended Follow-Up: Management should establish a review process for federal reporting to ensure accuracy and adherence to updated guidance.

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.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
84.425 Education Stabilization Fund $962,964
84.010 Title I Grants to Local Educational Agencies $767,566
10.553 School Breakfast Program $565,906
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $397,598
21.027 Coronavirus State and Local Fiscal Recovery Funds $363,796
93.778 Medical Assistance Program $317,315
93.667 Social Services Block Grant $300,082
93.659 Adoption Assistance $226,871
93.658 Foster Care Title IV-E $190,509
93.558 Temporary Assistance for Needy Families $171,021
84.367 Supporting Effective Instruction State Grants (formerly Improving Teacher Quality State Grants) $105,620
10.555 National School Lunch Program $95,004
84.358 Rural Education $70,870
84.424 Student Support and Academic Enrichment Program $65,273
84.048 Career and Technical Education -- Basic Grants to States $55,133
16.588 Violence Against Women Formula Grants $45,000
16.575 Crime Victim Assistance $44,100
84.027 Special Education Grants to States $42,794
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $41,189
93.568 Low-Income Home Energy Assistance $39,117
84.173 Special Education Preschool Grants $22,078
20.607 Alcohol Open Container Requirements $15,007
10.559 Summer Food Service Program for Children $14,874
20.600 State and Community Highway Safety $13,802
93.556 Marylee Allen Promoting Safe and Stable Families Program $12,472
10.558 Child and Adult Care Food Program $6,013
93.472 Title IV-E Prevention Program $4,335
16.738 Edward Byrne Memorial Justice Assistance Grant Program $4,017
93.090 Guardianship Assistance $3,896
93.767 Children's Health Insurance Program $3,678
10.649 Pandemic Ebt Administrative Costs $3,256
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,752
10.574 Team Nutrition Grants $875
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $759
93.645 Stephanie Tubbs Jones Child Welfare Services Program $198
93.747 Elder Abuse Prevention Interventions Program $171