Finding 967620 (2023-002)

Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Pass-Through Agency: Office of Policy and Management Pass-Through Number(s): 12060-OPM20600-29669 Award Period: March of 2021 through December of 2026 Type of Finding:  Material Weakness in Internal Control over Compliance  Material Noncompliance Criteria or specific requirement: Project and Expenditure Report. PRA Number: 1505-2071. Reporting Cycle: Quarterly and Annual. Condition: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Questioned costs: None noted. Context: The Town did not submit the required SLFRF Project and Expenditure Report Due April 30, 2023. Cause: The Town was not aware of the reporting requirement deadline. Effect: No effect can be determined. Repeat Finding: No. Recommendation: We recommend the Town review grant award documents thoroughly and set up processes and procedures in place to ensure reporting requirements to the awarding agency are completely accurately and timely based on grant requirements. Views of responsible officials: Management agrees with this finding.