Finding Text
2022-004 ? Reporting ? Coronavirus State and Local Fiscal Recovery Funds ALN 21.027 U.S. Department of Treasury Criteria: The U.S. Department of Treasury established reporting requirements for local governments. These requirements established methods and timelines for reporting Coronavirus State and Local Fiscal Recovery Fund (SLFRF) expenditures to the U.S. Department of Treasury. Condition: The County had multiple errors in the accuracy of the reporting of subrecipients, subawards, and accuracy in the amounts expended which were reported on the quarterly project and expenditure report. Context: During our review of the quarterly project and expenditure report, we noted the County incorrectly reported $11.4 million of program expenditures associated with the provisions of lost revenue and infrastructure projects as of December 31, 2022. However, it was determined a significant portion these amounts were just transferred to other County funds for the projects but had not yet been expended. In addition, the County improperly reported all project expenditures as subawards within the quarterly reporting system instead of as direct expenditures. Effect: The County was not in compliance with reporting requirements in 2022. Cause: Lack of sufficient internal controls over the reporting requirements of the SLFRF program. Recommendation: We recommend the County improve controls over reporting requirements associated with this program, including having individuals responsible for monitoring and reporting program activity obtain a better understanding of the reporting requirements of the Treasury reporting portal. County?s Response: Please see response in County?s Corrective Action Plan