Finding Text
2024-005 – Reporting
Finding Type. Immaterial Noncompliance; Significant Deficiency in Internal Controls over Compliance (Reporting).
Federal program(s)
U.S. Department of Treasury -
Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) (ALN 21.027); Direct award.
Criteria. CSLFRF grant recipients are required to file quarterly Project and Expenditure ("P&E") reports that include period-to-date and cumulative expenditures.
Condition. The County has not performed all of the required Coronavirus State and Local Fiscal Recovery Funds expenditure reporting. Specifically, the Project and Expenditure report for the second quarter of 2024 was not filed. However, these reports were filed for the first, third and fourth quarters of 2024.
Cause. This condition is the result of the grant administrator not following County policies and procedures to ensure that reports filed were accurate, complete, and timely.
Effect. As a result of this condition, the County did not comply completely with the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds grant.
Questioned Costs. No costs have been questioned as a result of this finding inasmuch as no unallowable costs were identified.
Recommendation. We recommend that the County review the reporting requirements for each grant and complete all reporting as required under the terms of the grant agreement.
View of Responsible Officials. Management acknowledges the oversight regarding the 2nd quarter reporting and agrees with the condition as noted. The County will provide a reminder to all grant administrators of the policy. An additional confirmation step is under consideration for verification of completion, at the discretion of County Administration, which would require notification to Financial Services personnel that filing activities have occurred. This oversight process change would require additional resources to complete.
Responsible Official. County Administrator/Controller
Estimated Completion Date. December 31, 2025