SUGARLOAF GWINNETT CENTER, LLCLocal Government

2020-002 Reporting ? U.S. Department of the Treasury ? COVID-19: Coronavirus Relief Fund, (CFDA #21.019) Criteria: In accordance with the terms of the Coronavirus Relief Fund and 2 CFR Part 200, reports required by pass-through entities must be prepared accurately. The Infinite Energy Center was required to submit Coronavirus Relief Fund Reimbursement Forms to Gwinnett County, Georgia, based on eligible expenditures incurred prior to the date of submission of the form. Condition and Context: For the fiscal year ended December 31, 2020, internal controls over compliance were not sufficient to ensure that the information included in the Infinite Energy Center?s reimbursement request forms was accurate. During our testing of the eight (8) reimbursement requests, we noted one (1) instance in which the same invoice was listed on multiple reimbursement requests, which resulted in the Infinite Energy Center being reimbursed twice for the same expenditure. Cause: The Infinite Energy Center?s internal controls were not sufficient to ensure that reports were prepared accurately. Effects or possible effects: The Infinite Energy Center?s report submitted as of October 31, 2020, overstated expenditures in the amount of $220,295. Therefore, Gwinnett County, Georgia, reimbursed the Infinite Energy Center for $220,295 more than it had spent under the Coronavirus Relief Program as of December 31, 2020. Recommendation: We recommend the Infinite Energy Center take steps to ensure that reports are prepared accurately and that no expenditures are duplicated. Auditee?s Response: We concur with the finding and will implement a review process for any future grants. Upon discover, we immediately contacted the grants department of Gwinnett County to relay the information. The grant terms will be extended to allow for supplemental submissions of allowable invoices up to the amount of $220,295.