Finding Text
SA 2023 - 001 – SIGNIFICANT DEFICIENCY
FEDERAL PROGRAM: 21.027 – Coronavirus State and Local Fiscal Recovery Funds
SPECIFIC REQUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance
CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where
monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second
quarter of fiscal year 2022 was improperly identified as the third quarter of 2022.
QUESTIONED COST: None noted
CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no
documentation was maintained and maximum is the amount reimbursed under this program related to the condition notedEFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to
inaccurate fiscal years under a federal grant program.
CAUSE: The County did not have adequate review processes in place to ensure accuracy of reporting forms.
RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance
with federal award provisions.
VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding. The County has implemented a grant reporting process where before grant
reports are filed with the corresponding agency, that they are reviewed for accuracy by a second person.