Finding Text
2023-102- Reporting (Significant Deficiency, Compliance Finding)
Federal program information:
Funding agencies: U.S. Department of Treasury
Titles: State and Local Fiscal Recovery Funds
Assistance Listings Number: 21.027
Award numbers and years: None; March 1, 2021 through December 31,
2024
Compliance Requirements: Reporting
Questioned Costs: None
Criteria: The County is required to submit quarterly and annual Compliance Reports, which includes
current period expenditures, cumulative expenditures and a project description along with certain
other required information.
Condition: During fiscal year 2023, the quarterly and annual Compliance Reports submitted
indicated no expenditures incurred. However, expenditures totaling $331,609 were intended to be
funded by this program and were ultimately reported within the subsequent fiscal year (2024)
Compliance Reports. As a result, the 2023 Compliance Reports were incorrect.
Cause and Effect: The County misunderstood the reporting requirements when the Compliance
Reports were initially submitted in fiscal year 2023. Upon discovering the error, County personnel
contacted the grantor and was informed that expenditures should be reported on the next period’s
report. However, the reports submitted for fiscal year 2023 were ultimately incorrect and not in
compliance with Treasury guidelines.
Auditors’ Recommendations: The County should establish policies to ensure that all federal
expenditures are reported in the correct period to the grantor and that the reporting requirements
are fully understood.
The County’s corrective action plan at the end of this report includes the views and planned
corrective action of its responsible officials. We are not required to audit and have not audited
these responses and planned corrective actions and therefore provide no assurances as to their
accuracy.