FAC Explorer

Audit 10703

FY End
2022-06-30
Total Expended
$17.58M
Findings
2
Programs
22
Organization: Linn County (OR)
Year: 2022 Accepted: 2024-01-10
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
8133 2022-001 Material Weakness - P
584575 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
20.933 National Infrastructure Investments $2.96M - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $930,783 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $854,416 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $260,207 - 0
16.575 Crime Victim Assistance $248,408 - 0
93.268 Immunization Cooperative Agreements $245,293 - 0
21.027 Coronavirus State and Local Fiscal Recovery Funds Covid-19 $167,878 Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $137,403 - 0
97.067 Homeland Security Grant Program $122,500 - 0
97.042 Emergency Management Performance Grants $116,985 - 0
20.224 Federal Lands Access Program $105,243 - 0
93.069 Public Health Emergency Preparedness $91,920 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $86,385 - 0
93.958 Block Grants for Community Mental Health Services $83,965 - 0
93.889 National Bioterrorism Hospital Preparedness Program $67,633 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Covid-19 $61,856 - 0
93.994 Maternal and Child Health Services Block Grant to the States $54,090 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $52,739 - 0
39.003 Donation of Federal Surplus Personal Property $23,681 - 0
10.665 Schools and Roads - Grants to States $13,500 - 0
10.553 School Breakfast Program $6,646 - 0
10.555 National School Lunch Program $1,879 - 0

Contacts

Name Title Type
UJDSUECKJVE9 Bill Palmer Auditee
5419673806 Tara Kamp Auditor
No contacts on file

Notes to SEFA

Title: Note J. Reporting entitv and basis ofpresentation Accounting Policies: Note J. Reporting entitv and basis ofpresentation Reporting Entity: The reporting entity is fully described in Note 1 to the County's basic financial statements. The schedule includes all federal financial assistance programs administered by the County for the year ended June 30, 2022. Basis of Presentation: The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Linn County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Linn County. Note 2. Summarv of significant accounting policies Federal Financial Assistance: Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Expenditure recognition: expenditures of federal awards are accounted for on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance., wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to programs based on the County's indirect cost allocation methodology. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Reporting Entity: The reporting entity is fully described in Note 1 to the County's basic financial statements. The schedule includes all federal financial assistance programs administered by the County for the year ended June 30, 2022. Basis of Presentation: The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Linn County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Linn County.
Title: Note 2. Summarv of significant accounting policies Accounting Policies: Note J. Reporting entitv and basis ofpresentation Reporting Entity: The reporting entity is fully described in Note 1 to the County's basic financial statements. The schedule includes all federal financial assistance programs administered by the County for the year ended June 30, 2022. Basis of Presentation: The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of Linn County, it is not intended to and does not present the financial position, changes in net position, or cash flows of Linn County. Note 2. Summarv of significant accounting policies Federal Financial Assistance: Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Expenditure recognition: expenditures of federal awards are accounted for on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance., wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to programs based on the County's indirect cost allocation methodology. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal Financial Assistance: Pursuant to the Uniform Guidance, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the state and federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Expenditure recognition: expenditures of federal awards are accounted for on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance., wherein certain types of expenditures are not allowable or are limited as to reimbursement. The County has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. Indirect costs are charged to programs based on the County's indirect cost allocation methodology.

Finding Details

Finding 2022-001
SA2022 - 001 – MATERIAL WEAKNESS FEDERAL PROGRAM: 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases SPECIFIC REOUREMENT: All federal expenditures related to the program should be reported in the fiscal year they are expended. CONDITION: Adequate controls were not in place to ensure the schedule of expenditures of federal awards was accurate at year end. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. EFFECT: Without adequate controls or procedures in place to ensure accuracy of the schedule of expenditures of federal awards there exists the risk of material misstatement.CAUSE: The County did not have adequate procedures and policies in place for individual departments reporting their federal award expenditures for compilation and reporting. RECOMMENDATION: We recommend the County implement policies and procedures to ensure accuracy of the schedule of expenditures of federal awards. VIEWS OF RESPONISBLE OFFICIALS: Management agrees with the finding and has implemented procedures to ensure that all federal expenditures are included on the schedule of federal expenditures of federal awards. Departments receiving federal awards now report all of these grants to the accounting department.
Finding 2022-001
SA2022 - 001 – MATERIAL WEAKNESS FEDERAL PROGRAM: 93.323 – Epidemiology and Laboratory Capacity for Infectious Diseases SPECIFIC REOUREMENT: All federal expenditures related to the program should be reported in the fiscal year they are expended. CONDITION: Adequate controls were not in place to ensure the schedule of expenditures of federal awards was accurate at year end. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. EFFECT: Without adequate controls or procedures in place to ensure accuracy of the schedule of expenditures of federal awards there exists the risk of material misstatement.CAUSE: The County did not have adequate procedures and policies in place for individual departments reporting their federal award expenditures for compilation and reporting. RECOMMENDATION: We recommend the County implement policies and procedures to ensure accuracy of the schedule of expenditures of federal awards. VIEWS OF RESPONISBLE OFFICIALS: Management agrees with the finding and has implemented procedures to ensure that all federal expenditures are included on the schedule of federal expenditures of federal awards. Departments receiving federal awards now report all of these grants to the accounting department.