Finding Text
2022-004 ? Reporting Requirements for Federally Funded Projects ? U.S. Department of Treasury Coronavirus State and Local Fiscal Recovery Funds, (Assistance Listing #21.027) Criteria: Internal controls should be in place to ensure that periodic reporting requirements are submitted in a timely fashion by the due date. Condition: During our testing of reporting requirements, it was noted that the CSFLRF annual report was not submitted by the April 30, 2023 deadline. The annual report was instead submitted on May 4, 2023. Context: See condition above. Cause: As this was a new program for the County with changing reporting requirements and allowable costs/activities, the County did not realize that this report was required to be submitted by the April 30, 2023 deadline regardless of when funds were expended. Effects: Not submitting annual status reports by the deadline violates grant agreements and could result in a delay in the receipt of federal funding. Questioned Costs: None. Recommendations: We recommend that the County implement a procedure to ensure that grant award documents are carefully reviewed and any reporting requirements are identified and adhered to.