Finding Text
Finding 2023-002 – COVID 19 – Coronavirus State and Local Fiscal Recovery Fund - AL No. 21.027
U.S. Department of Treasury
Other Matters Related to Internal Control over Compliance of the Major Program
Condition: Upon review of the Town of Bellingham’s report filed with the U.S. Department of Treasury it was noted that the reports did not agree with the Town’s accounting ledgers.
Criteria: Per the U.S. Department of Treasury the Town was required to submit an accurate annual Recovery Plan Performance Report.
Context: The annual report submitted to the U.S. Department of Treasury reported expenditures that did not agree with the general ledger.
Effect: The Town of Bellingham was not in compliance with the U.S. Department of Treasury reporting requirements.
Questioned Costs: N/A
Cause: During this time period, the Grant Administrator compiled manually created records to support reporting requirements. Those manual records were not properly reconciled with the General Ledger reports prior to submission to the required agencies.
Identification as a Repeat Finding: Yes, 2022-002
Recommendation: The Town of Bellingham should complete and submit all required annual reporting by the due date designated by the Federal Agency and ensure that it agrees with grant activity for time period reported.
Managements Response: The Town has trained the Grants Administrator on procedures to reconcile General Ledger reports with manually created project-based records. The Town is also implementing a procedure whereby the CFO signs each required report before submitting.