Finding 2022-102 - Reporting (Material Weakness, Compliance Finding)
Assistance Listing Number: 21.027
Cluster Title: N/A
Program Titles: Coronavirus State and Local Fiscal Recovery Fund
Federal Agency: U.S. Department of theTreasury
Award Year: 2021
Award Number: None
Compliance Requirement: Reporting
Question Costs: None
Condition and context: The cumulative expenditure amount reported on the annual
report did not agree to the underlying accounting records for
the grant. The County reported that $12,363,513 was spent as
of yearend. However, the accounting records showed
expenditures totaling $4,597,076.
Recommendation: The County should establish policies and procedures to ensure
that the amounts reported are accurate and agree to the
underlying accounting records.
Contact Name: Ryan Patterson, County Manager
Corrective Action Planned: The identified finding was caused by miscommunication
between County personnel concerning revenue replacement
funds. To circumvent this situation from happening in the
future, the County has developed and implemented policies
and procedures which require the reconciliation or reported
amounts on the federal reports to the underlying trial balances.
Finally, the County did fully expend all allowable revenue
replacement funds in fiscal year 2023.Anticipated Completion Date: The County intends for these items to be completely corrected
in its fiscal year 2023 Single Audit Report submission.