Finding 620633 (2022-003)

Program Titles: Coronavirus State and Local Fiscal Recovery Funds; ALN/CFDA Number: 21.027; Compliance Requirement: Reporting; Criteria: Per program requirements, an Interim Report was due by August 31, 2021 and a Project and Expenditure Report (P&E) was due by April 30, 2022 and annually thereafter. Additionally, subrecipient expenditures were required to be detailed in the reporting.; Condition: The County was unable to provide documentation to verify that the Interim Report was filed. The P&E report provided was not certified and, therefore, it is unclear whether the report was filed in final and on what date it was filed. Additionally, the reporting listed several subrecipients that are actually subcontractors and should not have been included in the reporting.; Questioned Costs: None; Context: The individual responsible for overseeing the program and reporting is no longer with the County, but it appears that they were unaware of the due date for the Interim Report. The certification for the P&E report was not filed timely and management has been working to correct the issue. There was a misunderstanding regarding the definition of a subrecipient versus a subcontractor. Cause: Lack of appropriate knowledge related to the Uniform Guidance and program requirements. Effect: The required reports were not submitted timely and information input in the report does not accurately reflect subrecipients. Recommendation: Management should review the reporting requirements and continue working with the federal government to correct and complete the reports that are due. Management's Response and Corrective Action: Management will work with the federal government to get P&E reports certified in a timely manner going forward. Subrecipient information as reported will be reviewed and updated as necessary when the next annual P&E report is filed.