Warren County

Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Passed Through: N/A Finding Type: Material weakness Condition: During our testing of this major program, we noted that the County incorrectly completed the SLFRF Compliance Report – SLT-2073 – P&E Report – 2025 by reporting erroneous amounts for all categories of obligations and expenditures during the period. Criteria: The Uniform Guidance (2 CFR section 200.303) requires that non-federal entities receiving federal awards establish and maintain internal control over the federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of the federal awards. Effective internal controls should include procedures in place to ensure accurate reporting of the activity. Cause: The County has not designed and implemented internal controls over its federal award programs to ensure compliance with the terms and conditions of its federal award programs. Effect: The County could provide incorrect information to the federal government regarding the actual federal awards expended and obligated. Context: Reporting was direct and material to the program. Each category of the report had incorrect information reported. Questioned Costs: None Recommendation: We recommend that management design and implement internal controls that would ensure the accurate preparation of all required reporting. Repeat Finding: No Views of Responsible Officials and Planned Corrective Action: The County agrees with the finding and the recommendation will be implemented.

The County will work diligently to implement internal controls over its federal award program to ensure accurate reporting of any activity.