FAC Explorer

Audit 18551

FY End
2022-12-31
Total Expended
$50.59M
Findings
220
Programs
57
Organization: Winnebago County, Wisconsin (WI)
Year: 2022 Accepted: 2023-09-28
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
19968 2022-003 Significant Deficiency Yes P
19969 2022-003 Significant Deficiency Yes P
19970 2022-003 Significant Deficiency Yes P
19971 2022-003 Significant Deficiency Yes P
19972 2022-003 Significant Deficiency Yes P
19973 2022-003 Significant Deficiency Yes P
19974 2022-003 Significant Deficiency Yes P
19975 2022-003 Significant Deficiency Yes P
19976 2022-003 Significant Deficiency Yes P
19977 2022-003 Significant Deficiency Yes P
19978 2022-003 Significant Deficiency Yes P
19979 2022-003 Significant Deficiency Yes P
19980 2022-003 Significant Deficiency Yes P
19981 2022-003 Significant Deficiency Yes P
19982 2022-003 Significant Deficiency Yes P
19983 2022-003 Significant Deficiency Yes P
19984 2022-003 Significant Deficiency Yes P
19985 2022-003 Significant Deficiency Yes P
19986 2022-003 Significant Deficiency Yes P
19987 2022-003 Significant Deficiency Yes P
19988 2022-003 Significant Deficiency Yes P
19989 2022-003 Significant Deficiency Yes P
19990 2022-003 Significant Deficiency Yes P
19991 2022-003 Significant Deficiency Yes P
19992 2022-003 Significant Deficiency Yes P
19993 2022-003 Significant Deficiency Yes P
19994 2022-003 Significant Deficiency Yes P
19995 2022-003 Significant Deficiency Yes P
19996 2022-003 Significant Deficiency Yes P
19997 2022-003 Significant Deficiency Yes P
19998 2022-003 Significant Deficiency Yes P
19999 2022-003 Significant Deficiency Yes P
20000 2022-003 Significant Deficiency Yes P
20001 2022-003 Significant Deficiency Yes P
20002 2022-003 Significant Deficiency Yes P
20003 2022-003 Significant Deficiency Yes P
20004 2022-003 Significant Deficiency Yes P
20005 2022-003 Significant Deficiency Yes P
20006 2022-003 Significant Deficiency Yes P
20007 2022-003 Significant Deficiency Yes P
20008 2022-003 Significant Deficiency Yes P
20009 2022-003 Significant Deficiency Yes P
20010 2022-003 Significant Deficiency Yes P
20011 2022-003 Significant Deficiency Yes P
20012 2022-003 Significant Deficiency Yes P
20013 2022-003 Significant Deficiency Yes P
20014 2022-003 Significant Deficiency Yes P
20015 2022-003 Significant Deficiency Yes P
20016 2022-003 Significant Deficiency Yes P
20017 2022-003 Significant Deficiency Yes P
20018 2022-003 Significant Deficiency Yes P
20019 2022-003 Significant Deficiency Yes P
20020 2022-003 Significant Deficiency Yes P
20021 2022-003 Significant Deficiency Yes P
20022 2022-003 Significant Deficiency Yes P
20023 2022-003 Significant Deficiency Yes P
20024 2022-003 Significant Deficiency Yes P
20025 2022-003 Significant Deficiency Yes P
20026 2022-003 Significant Deficiency Yes P
20027 2022-003 Significant Deficiency Yes P
20028 2022-003 Significant Deficiency Yes P
20029 2022-003 Significant Deficiency Yes P
20030 2022-003 Significant Deficiency Yes P
20031 2022-003 Significant Deficiency Yes P
20032 2022-003 Significant Deficiency Yes P
20033 2022-003 Significant Deficiency Yes P
20034 2022-003 Significant Deficiency Yes P
20035 2022-003 Significant Deficiency Yes P
20036 2022-003 Significant Deficiency Yes P
20037 2022-003 Significant Deficiency Yes P
20038 2022-003 Significant Deficiency Yes P
20039 2022-003 Significant Deficiency Yes P
20040 2022-003 Significant Deficiency Yes P
20041 2022-003 Significant Deficiency Yes P
20042 2022-003 Significant Deficiency Yes P
20043 2022-003 Significant Deficiency Yes P
20044 2022-003 Significant Deficiency Yes P
20045 2022-003 Significant Deficiency Yes P
20046 2022-003 Significant Deficiency Yes P
20047 2022-003 Significant Deficiency Yes P
20048 2022-003 Significant Deficiency Yes P
20049 2022-003 Significant Deficiency Yes P
20050 2022-003 Significant Deficiency Yes P
20051 2022-003 Significant Deficiency Yes P
20052 2022-003 Significant Deficiency Yes P
20053 2022-003 Significant Deficiency Yes P
20054 2022-003 Significant Deficiency Yes P
20055 2022-003 Significant Deficiency Yes P
20056 2022-003 Significant Deficiency Yes P
20057 2022-003 Significant Deficiency Yes P
20058 2022-003 Significant Deficiency Yes P
20059 2022-003 Significant Deficiency Yes P
20060 2022-003 Significant Deficiency Yes P
20061 2022-003 Significant Deficiency Yes P
20062 2022-003 Significant Deficiency Yes P
20063 2022-003 Significant Deficiency Yes P
20064 2022-003 Significant Deficiency Yes P
20065 2022-003 Significant Deficiency Yes P
20066 2022-003 Significant Deficiency Yes P
20067 2022-003 Significant Deficiency Yes P
20068 2022-003 Significant Deficiency Yes P
20069 2022-003 Significant Deficiency Yes P
20070 2022-003 Significant Deficiency Yes P
20071 2022-003 Significant Deficiency Yes P
20072 2022-003 Significant Deficiency Yes P
20073 2022-003 Significant Deficiency Yes P
20074 2022-003 Significant Deficiency Yes P
20075 2022-003 Significant Deficiency Yes P
20076 2022-003 Significant Deficiency Yes P
20077 2022-003 Significant Deficiency Yes P
596410 2022-003 Significant Deficiency Yes P
596411 2022-003 Significant Deficiency Yes P
596412 2022-003 Significant Deficiency Yes P
596413 2022-003 Significant Deficiency Yes P
596414 2022-003 Significant Deficiency Yes P
596415 2022-003 Significant Deficiency Yes P
596416 2022-003 Significant Deficiency Yes P
596417 2022-003 Significant Deficiency Yes P
596418 2022-003 Significant Deficiency Yes P
596419 2022-003 Significant Deficiency Yes P
596420 2022-003 Significant Deficiency Yes P
596421 2022-003 Significant Deficiency Yes P
596422 2022-003 Significant Deficiency Yes P
596423 2022-003 Significant Deficiency Yes P
596424 2022-003 Significant Deficiency Yes P
596425 2022-003 Significant Deficiency Yes P
596426 2022-003 Significant Deficiency Yes P
596427 2022-003 Significant Deficiency Yes P
596428 2022-003 Significant Deficiency Yes P
596429 2022-003 Significant Deficiency Yes P
596430 2022-003 Significant Deficiency Yes P
596431 2022-003 Significant Deficiency Yes P
596432 2022-003 Significant Deficiency Yes P
596433 2022-003 Significant Deficiency Yes P
596434 2022-003 Significant Deficiency Yes P
596435 2022-003 Significant Deficiency Yes P
596436 2022-003 Significant Deficiency Yes P
596437 2022-003 Significant Deficiency Yes P
596438 2022-003 Significant Deficiency Yes P
596439 2022-003 Significant Deficiency Yes P
596440 2022-003 Significant Deficiency Yes P
596441 2022-003 Significant Deficiency Yes P
596442 2022-003 Significant Deficiency Yes P
596443 2022-003 Significant Deficiency Yes P
596444 2022-003 Significant Deficiency Yes P
596445 2022-003 Significant Deficiency Yes P
596446 2022-003 Significant Deficiency Yes P
596447 2022-003 Significant Deficiency Yes P
596448 2022-003 Significant Deficiency Yes P
596449 2022-003 Significant Deficiency Yes P
596450 2022-003 Significant Deficiency Yes P
596451 2022-003 Significant Deficiency Yes P
596452 2022-003 Significant Deficiency Yes P
596453 2022-003 Significant Deficiency Yes P
596454 2022-003 Significant Deficiency Yes P
596455 2022-003 Significant Deficiency Yes P
596456 2022-003 Significant Deficiency Yes P
596457 2022-003 Significant Deficiency Yes P
596458 2022-003 Significant Deficiency Yes P
596459 2022-003 Significant Deficiency Yes P
596460 2022-003 Significant Deficiency Yes P
596461 2022-003 Significant Deficiency Yes P
596462 2022-003 Significant Deficiency Yes P
596463 2022-003 Significant Deficiency Yes P
596464 2022-003 Significant Deficiency Yes P
596465 2022-003 Significant Deficiency Yes P
596466 2022-003 Significant Deficiency Yes P
596467 2022-003 Significant Deficiency Yes P
596468 2022-003 Significant Deficiency Yes P
596469 2022-003 Significant Deficiency Yes P
596470 2022-003 Significant Deficiency Yes P
596471 2022-003 Significant Deficiency Yes P
596472 2022-003 Significant Deficiency Yes P
596473 2022-003 Significant Deficiency Yes P
596474 2022-003 Significant Deficiency Yes P
596475 2022-003 Significant Deficiency Yes P
596476 2022-003 Significant Deficiency Yes P
596477 2022-003 Significant Deficiency Yes P
596478 2022-003 Significant Deficiency Yes P
596479 2022-003 Significant Deficiency Yes P
596480 2022-003 Significant Deficiency Yes P
596481 2022-003 Significant Deficiency Yes P
596482 2022-003 Significant Deficiency Yes P
596483 2022-003 Significant Deficiency Yes P
596484 2022-003 Significant Deficiency Yes P
596485 2022-003 Significant Deficiency Yes P
596486 2022-003 Significant Deficiency Yes P
596487 2022-003 Significant Deficiency Yes P
596488 2022-003 Significant Deficiency Yes P
596489 2022-003 Significant Deficiency Yes P
596490 2022-003 Significant Deficiency Yes P
596491 2022-003 Significant Deficiency Yes P
596492 2022-003 Significant Deficiency Yes P
596493 2022-003 Significant Deficiency Yes P
596494 2022-003 Significant Deficiency Yes P
596495 2022-003 Significant Deficiency Yes P
596496 2022-003 Significant Deficiency Yes P
596497 2022-003 Significant Deficiency Yes P
596498 2022-003 Significant Deficiency Yes P
596499 2022-003 Significant Deficiency Yes P
596500 2022-003 Significant Deficiency Yes P
596501 2022-003 Significant Deficiency Yes P
596502 2022-003 Significant Deficiency Yes P
596503 2022-003 Significant Deficiency Yes P
596504 2022-003 Significant Deficiency Yes P
596505 2022-003 Significant Deficiency Yes P
596506 2022-003 Significant Deficiency Yes P
596507 2022-003 Significant Deficiency Yes P
596508 2022-003 Significant Deficiency Yes P
596509 2022-003 Significant Deficiency Yes P
596510 2022-003 Significant Deficiency Yes P
596511 2022-003 Significant Deficiency Yes P
596512 2022-003 Significant Deficiency Yes P
596513 2022-003 Significant Deficiency Yes P
596514 2022-003 Significant Deficiency Yes P
596515 2022-003 Significant Deficiency Yes P
596516 2022-003 Significant Deficiency Yes P
596517 2022-003 Significant Deficiency Yes P
596518 2022-003 Significant Deficiency Yes P
596519 2022-003 Significant Deficiency Yes P

Programs

ALN Program Spent Major Findings
93.778 Medical Assistance Program $1.36M - 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $785,964 Yes 1
93.667 Social Services Block Grant $622,648 - 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $571,778 - 1
93.788 Opioid Str $393,929 - 1
93.563 Child Support Enforcement $349,287 - 1
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $166,178 - 1
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $159,718 - 1
16.034 Coronavirus Emergency Supplemental Funding Program $148,800 - 1
84.181 Special Education-Grants for Infants and Families $145,556 - 1
93.069 Public Health Emergency Preparedness $136,081 - 1
93.958 Block Grants for Community Mental Health Services $130,540 - 1
97.042 Emergency Management Performance Grants $129,143 - 1
93.276 Drug-Free Communities Support Program Grants $123,937 - 1
93.767 Children's Health Insurance Program $94,647 - 1
93.658 Foster Care_title IV-E $88,606 Yes 1
93.053 Nutrition Services Incentive Program $85,804 - 1
16.922 Equitable Sharing Program $82,763 - 1
16.738 Edward Byrne Memorial Justice Assistance Grant Program $77,436 - 1
21.026 Homeowner Assistance Fund $75,471 - 1
16.710 Public Safety Partnership and Community Policing Grants $69,038 - 1
20.106 Airport Improvement Program $69,000 - 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $67,215 - 1
93.136 Injury Prevention and Control Research and State and Community Based Programs $62,673 - 1
16.825 Smart Prosecution Initiative $60,084 - 1
16.606 State Criminal Alien Assistance Program $55,056 - 1
93.052 National Family Caregiver Support, Title Iii, Part E $54,715 - 1
20.614 National Highway Traffic Safety Administration (nhtsa) Discretionary Safety Grants $51,391 - 1
21.032 Local Assistance and Tribal Consistency Fund $50,000 - 1
93.994 Maternal and Child Health Services Block Grant to the States $49,941 - 1
16.838 Comprehensive Opioid Abuse Site-Based Program $46,206 - 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $43,313 - 1
93.090 Guardianship Assistance $37,511 - 1
20.616 National Priority Safety Programs $35,994 - 1
15.658 Natural Resource Damage Assessment, Restoration and Implementation $31,777 - 1
93.268 Immunization Cooperative Agreements $28,203 - 1
16.543 Missing Children's Assistance $27,974 - 1
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $27,495 - 1
20.600 State and Community Highway Safety $26,748 - 1
93.659 Adoption Assistance $19,364 - 1
14.905 Lead Hazard Reduction Demonstration Grant Program $16,250 - 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $15,350 - 1
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,848 Yes 1
93.991 Preventive Health and Health Services Block Grant $11,413 - 1
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $11,216 - 1
90.404 2018 Hava Election Security Grants $10,680 - 1
93.071 Medicare Enrollment Assistance Program $9,485 - 1
97.067 Homeland Security Grant Program $8,788 - 1
93.645 Stephanie Tubbs Jones Child Welfare Services Program $7,115 - 1
93.324 State Health Insurance Assistance Program $6,966 - 1
93.558 Temporary Assistance for Needy Families $5,045 - 1
93.940 Hiv Prevention Activities_health Department Based $4,973 - 1
93.556 Promoting Safe and Stable Families $4,908 - 1
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $4,640 - 1
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $3,039 - 1
93.575 Child Care and Development Block Grant $1,600 - 1
93.747 Elder Abuse Prevention Interventions Program $48 - 1

Contacts

Name Title Type
CLLQHN4SDCS8 Carol Blackmore Auditee
9202323442 Jon Trautman, CPA Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the Countys 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedules of expenditures of federal and state awards for the County are 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) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration.The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: OVERSIGHT AGENCIES Accounting Policies: Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the Countys 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The federal and state oversight agencies for the County are as follows:?Federal - U.S. Department of Health and Human Services?State - Wisconsin Department of Health Services
Title: TITLE 19 MEDICAL ASSISTANCE PAYMENTS Accounting Policies: Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the Countys 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The schedules of expenditures of federal and state awards do not include recorded revenues of $13,428,318 received by the County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the state and the County and therefore are not reported as federal or state awards.
Title: PASS THROUGH ENTITIES Accounting Policies: Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the Countys 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal awards have been passed through the following entities:?GWAAR - Greater Wisconsin Agency on Aging Resources?WI DCF - Wisconsin Department of Children and Families?WI DHS - Wisconsin Department of Health Services?WI DMA - Wisconsin Department of Military Affairs?WI DOA - Wisconsin Department of Administration?WI DOJ - Wisconsin Department of Justice?WI DOT - Wisconsin Department of Transportation?WI DOC - Department of Corrections?WI DNR Wisconsin Department of Natural Resources
Title: STATE DIRECT PAYMENTS Accounting Policies: Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the Countys 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Payments made directly to recipients and vendors by the state of Wisconsin under the FoodShare Wisconsin program on behalf of the County are not included in the schedules of expenditures of federal and state awards.
Title: STATE OF WISCONSIN COMMUNITY AIDS REPORTING SYSTEM Accounting Policies: Expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with expenditures reported in the Countys 2022 fund financial statements. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior years ending balances. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the schedules of expenditures of federal and state awards for various DHS and DCF programs agree with the expenditures reported on the June 2023 CARS for the Human Services and Public Health Departments, and the December 2022 SPARC for Child Support and Child Care programs.

Finding Details

Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.
Finding 2022-003
Financial Reporting for Federal and State Awards Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria or Specific Requirement: Having staff with expertise in federal and state financial reportin gprepare the County's single audit report is an internal control intended to prevent, detect and correct a potential mistatement in the schedules o fexpenditures of federal and state awards, or accompanying notes to the schedule. Condition: Uniform Guidance and the State Single Audit Guidelines require the County to prepare appropriate financial statements, including the schedules of expendiutres of federal and state awards. While the current staff of the County maintains financial records supporting amounts reported in the schedules of expenditures of federal and state awards, the County contracts with CliftonLarsonAllen, LLP to compile the data from these records and assist in the preparation of the single audit report for the County. Context: While performing audit procedures, it was noted that management does not have a tracking method in place to provide reasonable assurance that the schedule of expenditures of federal awards and the schedule of expenditures of state awards are prepared in accordance with GAAP. Questioned Costs: None Cause: The additional costs associated with hiring staff sufficiently experienced to prepare the County's single audit report, including the additional training time, outweigh the derived benefits. Repeat Finding: Yes, repeat finding of 2021-003. Effect: The County could receive federal or state grant awards which are not included in the accompanying schedules of expenditures of federal and state awards. Recommendation: We recommend the County personnel continue reviewing the County's single audit report. While it may not be cost beneficial to hire additional staff to prepare these items, a thorough review of this information by appropriate staff of the County is neccessary to ensure all federal and state financial assistance programs are properly reported in the County's single audit report. View of Responsible Officials: The County agrees with this finding.