Finding 634921 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-29
Audit: 56078
Organization: Elbert County, Colorado (CO)
Auditor: Rubinbrown LLP

AI Summary

  • Core Issue: The County missed the April 30 deadline for submitting a required Performance and Expenditure report for COVID-19 recovery funds.
  • Impacted Requirements: The County lacked sufficient internal controls to ensure timely reporting, which is essential for compliance with federal funding guidelines.
  • Recommended Follow-Up: The County should enhance internal controls and provide training for staff on federal grant reporting requirements to prevent future delays.

Finding Text

Finding 2022-001 Reporting Material Weakness, Internal Control Over Compliance And Compliance ALN 21.027: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department Of Treasury Pass-Through Entity: N/A Criteria Or Specific Requirement: The Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) provide direct payments to states, U.S. territories, tribal governments, metropolitan cities, counties and nonentitlement units of local government may be utilized to provide government services, to the extent COVID-19 caused a reduction in revenues collected in the most recent full fiscal year, incurred between March 3, 2021 and December 31, 2024. Entities are required to provide reports to agencies to assist the agency in monitoring activity of the program. Condition/Context: In our audit, we noted the County submitted one Performance and Expenditure report after the April 30 deadline. Cause: The County did not have sufficient internal controls in place to ensure that required reporting was completed by the deadline. Effect: Without adequate controls over federal expenditures reporting, the County may not complete required reporting by the required deadlines. Questioned Costs: N/A Identification As A Repeat Finding: N/A Recommendation: We recommend the County improve its internal controls by ensuring the personnel responsible are appropriately trained and monitored on federal grant requirements. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. See corrective action plan included in this report.

Categories

Subrecipient Monitoring Internal Control / Segregation of Duties Material Weakness Reporting

Other Findings in this Audit

  • 58478 2022-001
    Material Weakness
  • 58479 2022-001
    Material Weakness
  • 58480 2022-001
    Material Weakness
  • 634920 2022-001
    Material Weakness
  • 634922 2022-001
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.60M
93.658 Foster Care_title IV-E $240,807
93.558 Temporary Assistance for Needy Families $182,970
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $125,805
93.563 Child Support Enforcement $115,325
93.778 Medical Assistance Program $105,522
93.575 Child Care and Development Block Grant $98,508
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $89,921
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $84,450
93.667 Social Services Block Grant $49,811
97.042 Emergency Management Performance Grants $45,857
93.645 Stephanie Tubbs Jones Child Welfare Services Program $32,383
93.268 Immunization Cooperative Agreements $27,986
16.575 Crime Victim Assistance $27,766
16.606 State Criminal Alien Assistance Program $25,990
97.039 Hazard Mitigation Grant $25,008
93.659 Adoption Assistance $24,368
93.568 Low-Income Home Energy Assistance $10,792
93.747 Elder Abuse Prevention Interventions Program $10,000
93.090 Guardianship Assistance $1,413
10.551 Supplemental Nutrition Assistance Program $33
21.019 Coronavirus Relief Fund $-97