Finding Text
Finding 2023-001 Performance Reporting
Federal Program: CLFR American Resuce Plan ALN 21.027
Federal Agency: U.S. Department of Treasury
Federal Award Year: 2021
Type of Finding: Significant Deficiency in Internal Control over
Compliance and Noncompliance
Criteria: The American Rescue Plan Act (ARPA) was signed into law and
established the Coronavirus State Fiscal Recovery Fund and Coronavirus
Local Fiscal Recovery Fund, which together make up the Coronavirus
State and Local Fiscal Recovery Funds (“SLFRF”) program. Per review
of the Compliance and Reporting Guidance for the SLFRF program,
metropolitan cities with a population below 250,000 residents that are
allocated less than $10 million in SLRFR funding are required to submit
a quarterly Project and Expenditure Report.
Condition: During our review of the federal program, we noted that the County
submitted the Quarter 4 (2022) report. Late.
Cause: The County lacks internal controls over the reporting deadlines for the
program.
Effect: Without proper internal controls, the County cannot prevent or detect
reporting deadlines. Failure to submit the Project and Expenditure Report
timely may lead to noncompliance with federal requirements.
Questioned Costs: $0
Recommendation: We recommend the County adhere to the Compliance and Reporting
Guidance for the SLFRF program and establish internal controls to ensure
the County submits required reports when they are due
Management's View: Management agrees with finding. See corrective action plan on page 137.
MAVERICK COUNTY, TEXAS
SCHEDULE OF FINDINGS AND QUESTIONED COSTS
FOR THE YEAR ENDED SEPTEMBER 30, 2023
129