FAC Explorer

Audit 14787

FY End
2023-06-30
Total Expended
$5.30M
Findings
4
Programs
29
Organization: Linn County (OR)
Year: 2023 Accepted: 2024-01-31
Auditor: Pauly Rogers and CO PC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
10955 2023-001 Significant Deficiency - L
10956 2023-001 Significant Deficiency - L
587397 2023-001 Significant Deficiency - L
587398 2023-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $900,000 Yes 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $861,746 Yes 0
97.067 Homeland Security Grant Program $368,034 - 0
93.268 Immunization Cooperative Agreements $307,767 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $298,650 - 0
20.933 National Infrastructure Investments $276,262 - 0
16.575 Crime Victim Assistance $193,641 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $191,475 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program Covid-19 $170,582 - 0
97.042 Emergency Management Performance Grants $151,747 - 0
93.276 Drug-Free Communities Support Program Grants $126,424 - 0
93.008 Medical Reserve Corps Small Grant Program $111,068 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $110,622 - 0
93.069 Public Health Emergency Preparedness $103,192 - 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
93.994 Maternal and Child Health Services Block Grant to the States $54,475 - 0
45.310 Grants to States $46,000 - 0
15.616 Clean Vessel Act Program $28,500 - 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $24,966 - 0
20.224 Federal Lands Access Program $24,648 - 0
93.217 Family Planning_services $20,150 - 0
10.665 Schools and Roads - Grants to States $11,500 - 0
10.553 School Breakfast Program $9,762 - 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $9,044 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $5,383 - 0
39.003 Donation of Federal Surplus Personal Property $1,888 - 0
10.555 National School Lunch Program $1,648 - 0
90.404 2018 Hava Election Security Grants $879 - 0

Contacts

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

Notes to SEFA

Title: Reporting entity and basis of presentation 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 MINUMUS COST RATE Reporting Entity: The reporting entity is fully described in Note I 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, 2023. 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: Summary of significant accounting policies 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 MINUMUS 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 2023-001
SA 2023 - 001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 – Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REQUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition notedEFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy of reporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding. The County has implemented a grant reporting process where before grant reports are filed with the corresponding agency, that they are reviewed for accuracy by a second person.
Finding 2023-001
SA 2023 - 001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 – Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REQUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition notedEFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy of reporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding. The County has implemented a grant reporting process where before grant reports are filed with the corresponding agency, that they are reviewed for accuracy by a second person.
Finding 2023-001
SA 2023 - 001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 – Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REQUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition notedEFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy of reporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding. The County has implemented a grant reporting process where before grant reports are filed with the corresponding agency, that they are reviewed for accuracy by a second person.
Finding 2023-001
SA 2023 - 001 – SIGNIFICANT DEFICIENCY FEDERAL PROGRAM: 21.027 – Coronavirus State and Local Fiscal Recovery Funds SPECIFIC REQUREMENT: Expenditures being reported under the major program were made in accordance within grant compliance CONDITION: During our testing of Quarterly Project and Expenditure Reporting forms, we noted that there was inaccurate reporting of expenditures, where monies expended in fiscal year 2022 were reported as 2023 expenditures. Forms submitted prior to fiscal year 2023 start, had a clerical error where the second quarter of fiscal year 2022 was improperly identified as the third quarter of 2022. QUESTIONED COST: None noted CONTEXT: This finding is limited to this major program and the context noted in the condition. The minimum noted in questioned cost, is the amount where no documentation was maintained and maximum is the amount reimbursed under this program related to the condition notedEFFECT: Without adequate controls or procedures in place to review reporting documents, the possibility exists that expenditures may be improperly charged to inaccurate fiscal years under a federal grant program. CAUSE: The County did not have adequate review processes in place to ensure accuracy of reporting forms. RECOMMENDATION: We recommend the County implement review policies and procedures for federal awards to ensure proper usage and ensure compliance with federal award provisions. VIEWS OF RESPONSIBLE OFFICIALS: Management agrees with the finding. The County has implemented a grant reporting process where before grant reports are filed with the corresponding agency, that they are reviewed for accuracy by a second person.