Federal agency: Department of Transportation Federal program title: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number: 3-12-0056-023-2021 Award Period: 09/2021 ? 09/2025 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: The FAA requires a signed SF-271 report with each reimbursement request. The County was unable to furnish the submitted reports but did provide auditors evidence of the reimbursement totals that agreed to the values received as reimbursement. Questioned Costs: None. Context: Auditors tested five of the ten financial reports and three out of three performance reports. There were four financial SF-271 reports that could not be provided for audit. Cause: There was turnover in the position responsible for management of the grant, and the reports were not able to be located. Effect: The inability to maintain supporting documentation for the term of contract agreements (often 7 years beyond end of contract term) can cause future monitoring issues with the grantor or external agencies. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.
Federal agency: Department of Transportation Federal program title: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number: 3-12-0056-023-2021 Award Period: 09/2021 ? 09/2025 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: The FAA requires a signed SF-271 report with each reimbursement request. The County was unable to furnish the submitted reports but did provide auditors evidence of the reimbursement totals that agreed to the values received as reimbursement. Questioned Costs: None. Context: Auditors tested five of the ten financial reports and three out of three performance reports. There were four financial SF-271 reports that could not be provided for audit. Cause: There was turnover in the position responsible for management of the grant, and the reports were not able to be located. Effect: The inability to maintain supporting documentation for the term of contract agreements (often 7 years beyond end of contract term) can cause future monitoring issues with the grantor or external agencies. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.
Federal agency: Department of the Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 081-2020 Award Period: 03/01/2021 ? 12/31/2026 Type of Finding: * Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: There is no evidence of review for the annual report submitted in April 2022. The report was signed only by the preparer. Questioned Costs: None. Context: Auditors requested support for the annual Project, Expenditure, and Subaward report due each April. The supporting documents lacked evidence of internal control over the reporting process. Cause: There was turnover in the position responsible for reporting. As a result of the turnover, evidence of whether review was performed was not available for audit. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.
Federal agency: Department of Transportation Federal program title: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number: 3-12-0056-023-2021 Award Period: 09/2021 ? 09/2025 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: The FAA requires a signed SF-271 report with each reimbursement request. The County was unable to furnish the submitted reports but did provide auditors evidence of the reimbursement totals that agreed to the values received as reimbursement. Questioned Costs: None. Context: Auditors tested five of the ten financial reports and three out of three performance reports. There were four financial SF-271 reports that could not be provided for audit. Cause: There was turnover in the position responsible for management of the grant, and the reports were not able to be located. Effect: The inability to maintain supporting documentation for the term of contract agreements (often 7 years beyond end of contract term) can cause future monitoring issues with the grantor or external agencies. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.
Federal agency: Department of Transportation Federal program title: Airport Improvement Program Assistance Listing Number: 20.106 Federal Award Identification Number: 3-12-0056-023-2021 Award Period: 09/2021 ? 09/2025 Type of Finding: * Significant Deficiency in Internal Control over Compliance * Other Matters Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: The FAA requires a signed SF-271 report with each reimbursement request. The County was unable to furnish the submitted reports but did provide auditors evidence of the reimbursement totals that agreed to the values received as reimbursement. Questioned Costs: None. Context: Auditors tested five of the ten financial reports and three out of three performance reports. There were four financial SF-271 reports that could not be provided for audit. Cause: There was turnover in the position responsible for management of the grant, and the reports were not able to be located. Effect: The inability to maintain supporting documentation for the term of contract agreements (often 7 years beyond end of contract term) can cause future monitoring issues with the grantor or external agencies. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.
Federal agency: Department of the Treasury Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number: 081-2020 Award Period: 03/01/2021 ? 12/31/2026 Type of Finding: * Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Title 2, Section 200.303(a), CFR, requires the County to maintain effective internal controls over its federal awards. These internal controls should be in compliance with guidance in "Standards for Internal Controls in the Federal Government" issued by the Comptroller General of the United States or the "Internal Control Integrated Framework", issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Continuous evaluation and monitoring of the internal controls in place allows for reasonable assurance the federal award compliance is achieved. Condition: There is no evidence of review for the annual report submitted in April 2022. The report was signed only by the preparer. Questioned Costs: None. Context: Auditors requested support for the annual Project, Expenditure, and Subaward report due each April. The supporting documents lacked evidence of internal control over the reporting process. Cause: There was turnover in the position responsible for reporting. As a result of the turnover, evidence of whether review was performed was not available for audit. Effect: A lack of review could cause undetected errors to be reported to the grantor. Repeat Finding: No. Recommendation: We recommend all reports submitted to grantors be reviewed by knowledgeable personnel before submittal. A copy of the review, approval, approval date, and submittal date should be maintained as evidence. Views of Responsible Officials and Planned Corrective Action: Staff will ensure that all reports submitted to grantors be reviewed by knowledgeable personnel before submitting. A copy of the review, approval, approval date, and submittal date will be maintained as evidence.