FAC Explorer

Audit 20332

FY End
2022-09-30
Total Expended
$6.93M
Findings
2
Programs
21
Organization: Bonner County, Idaho (ID)
Year: 2022 Accepted: 2023-06-21
Auditor: Hayden Ross PLLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
20743 2022-001 Significant Deficiency - I
597185 2022-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.71M Yes 1
21.019 Coronavirus Relief Fund $1.52M - 0
20.106 Airport Improvement Program $1.15M Yes 0
15.226 Payments in Lieu of Taxes $958,003 - 0
10.665 Schools and Roads - Grants to States $430,383 - 0
10.760 Water and Waste Disposal Systems for Rural Communities $393,325 - 0
10.664 Cooperative Forestry Assistance $175,617 - 0
16.575 Crime Victim Assistance $118,613 - 0
97.012 Boating Safety Financial Assistance $88,905 - 0
10.666 Schools and Roads - Grants to Counties $69,718 - 0
97.042 Emergency Management Performance Grants $60,020 - 0
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $30,000 - 0
16.750 Support for Adam Walsh Act Implementation Grant Program $19,917 - 0
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $17,193 - 0
97.067 Homeland Security Grant Program $15,680 - 0
16.813 Nics Act Record Improvement Program $13,562 - 0
10.555 National School Lunch Program $8,038 - 0
90.404 2018 Hava Election Security Grants $5,609 - 0
10.697 State & Private Forestry Hazardous Fuel Reduction Program $4,783 - 0
10.553 School Breakfast Program $4,169 - 0
16.607 Bulletproof Vest Partnership Program $3,600 - 0

Contacts

Name Title Type
DZF9BKMN9KB9 Nancy Twineham Auditee
2082651437 Tony Matson Auditor
No contacts on file

Notes to SEFA

Title: Loan/loan guarantee outstanding balances Accounting Policies: 1.Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement.2.Pass-through entity identifying numbers are presented where available.3.Bonner County, Idaho, has elected not to use the 10 percent de minimis indirect cost rate as allowed under the Uniform Guidance. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. WATER AND WASTE DISPOSAL SYSTEMS FOR RURAL COMMUNITIES (10.760) - Balances outstanding at the end of the audit period were 393325.

Finding Details

Finding 2022-001
Criteria The non-federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity?s documented procurement procedures must conform to the procurement standards identified in ??200.317 through 200.327. Condition The County did not have a written federal procurement policy and procedures throughout the majority of FY2022. The County adopted a written policy, in agreement with 2CFR200.318(a), on August 9, 2022. As of September 30, 2022, the adopted policy had not been fully implemented. Cause The County was unable to internally reconcile disagreements in the language for inclusion in the federal procurement policy and procedures document, leading to a delay in the approval and implementation of a written procurement policy. Effect The County would be out of compliance with the required procurement activities for purchases. Questioned Costs There are no questioned costs related to finding 2022-001. This is a general finding, rather than a finding related to a specific program. Perspective Information The County began working on a draft version of the written procurement policy in FY2021. The process of researching federal procurement requirements and reconciling the final language took longer than expected. Upon the adoption of the policy on August 9, 2022, the County began the implementation process. Within the language of the adopted policy are provisions which shall be vetted and discussed prior to taking effect. Such policies are noted as taking effect no later than August 4, 2023. This finding represents a systematic problem (as opposed to an isolated event), which is actively being resolved. Identification of Repeat Findings This is not a repeat finding. Recommendation We recommend the County expedite the provisions subject to vetting and begin following the written federal procurement policy and procedures. Views of Responsible Officials We agree with the audit finding and are taking corrective action to fully implement the policy on or before August 4, 2023. The county has officially formed an audit committee composed of the nine elected officials. The audit committee will review the federal procurement policy to ensure complete implementation.
Finding 2022-001
Criteria The non-federal entity must have and use documented procurement procedures, consistent with State, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity?s documented procurement procedures must conform to the procurement standards identified in ??200.317 through 200.327. Condition The County did not have a written federal procurement policy and procedures throughout the majority of FY2022. The County adopted a written policy, in agreement with 2CFR200.318(a), on August 9, 2022. As of September 30, 2022, the adopted policy had not been fully implemented. Cause The County was unable to internally reconcile disagreements in the language for inclusion in the federal procurement policy and procedures document, leading to a delay in the approval and implementation of a written procurement policy. Effect The County would be out of compliance with the required procurement activities for purchases. Questioned Costs There are no questioned costs related to finding 2022-001. This is a general finding, rather than a finding related to a specific program. Perspective Information The County began working on a draft version of the written procurement policy in FY2021. The process of researching federal procurement requirements and reconciling the final language took longer than expected. Upon the adoption of the policy on August 9, 2022, the County began the implementation process. Within the language of the adopted policy are provisions which shall be vetted and discussed prior to taking effect. Such policies are noted as taking effect no later than August 4, 2023. This finding represents a systematic problem (as opposed to an isolated event), which is actively being resolved. Identification of Repeat Findings This is not a repeat finding. Recommendation We recommend the County expedite the provisions subject to vetting and begin following the written federal procurement policy and procedures. Views of Responsible Officials We agree with the audit finding and are taking corrective action to fully implement the policy on or before August 4, 2023. The county has officially formed an audit committee composed of the nine elected officials. The audit committee will review the federal procurement policy to ensure complete implementation.