COUNTY OF MAVERICK

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