Finding Text
Condition: The County incorrectly reported expenditures on their annual Project and Expenditure (P&E) report for fiscal year ending December 31, 2023. There were various typos and excluded expenditures related to the following projects: HVAC, Windows for Courthouse, Courthouse Smoke Alarm System, and Whitworth building purchase. Criteria: The County's federal expenditure reports should agree to the amounts reported on the schedule of expenditures of federal awards. Effect: The County's expenditures reported on the annual P&E report for the American Rescue Plan Act did not match the expenditures reported on the schedule of expenditures of federal awards. Recommendation: The County should ensure all expenditures incurred within the fiscal year are included on the annual report. Additionally, an internal policy should be developed to ensure all ordinances are communicated to the necessary department heads. Management’s Response: The County Treasurer will ensure all expenditures are tracked throughout the year by using ordinances approved by the Board for the use of American Rescue Plan Act funds as well as invoices for each project. An internal policy has been developed that requires the County Treasurer to sign off on ordinances as they are received. Furthermore, the County Treasurer has implemented a review process to ensure the annual report is correctly stated.