Finding 547622 (2024-002)

2024-002 - Reporting Program: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Assistance Listing No: 21.027 Federal Agency: U.S. Department of Treasury Federal Award Identification Number: None Year: 2023 Direct Criteria or Specific Requirement Coronavirus State and Local Fiscal Recovery Funds require that grantees must submit an annual performance report with data on obligations and expenditures, and capital expenditures. Reporting compliance requirements state that required reports for federal awards should be supported by applicable accounting or performance records. Condition The amounts reported on the annual report to the Department of Treasury were not completed. Additionally, the report was not submitted timely. Cause The County’s management prepared the report. Supporting documentation did not agree to the expenditure amount reported. Effect or Potential Effect Without full compliance with the requirements for reporting, the County could be required to repay all amounts expended for these purchases. Questioned Costs None identified. Context The County did not file the report timely, nor did the supporting documentation for the data agree to what has been included in the annual report submitted to the Department of Treasury. Identification of a Repeat Finding No Recommendation We recommend the County review its policies and procedures regarding submission of reports to granting agencies to assure the documentation supporting the reported data reported is retained and the reports are filed timely. Views of Responsible Officials Reporting for federal grants falls under the department submitting the grant per the County Procurement Policy. Guidance will be developed to compliment policies in place to ensure reporting is completed timely. This guidance will include best practices for document retention and resources for questions and/or difficulty with reporting portals. Additional training will be attended by appropriate staff, including the County Clerk, to ensure compliance requirements are understood and met. Some of this training has already taken place.