Audit 24327

Criteria: Controls should be in place to ensure that all reports are submitted by required deadlines. Condition: Our test work indicated noted instances where the County did not submit various quarterly and monthly reports by required deadlines. Questioned costs: $0 Cause: The program director was aware of deadline, however, he did not meet deadline for certain reports due to staffing constraints. Effect or potential effect: The County is not in compliance with federal grant reporting requirements. Noncompliance with these requirements can result in actions taken by oversight agencies which could impact future funding. Identification as a repeat finding, if applicable: This is not a repeat finding. Context: The County had two monthly and four quarterly required reports, for a total population of 40. RSM tested a sample of 8 quarterly required reports and a sample of 6 for required monthly report, for a total of 14 reports tested, Of the 14 reports submitted, 10 of these reports were not submitted timely. Recommendation: We recommend that the County implement procedures to ensure that individuals involved with the grant are aware of reporting deadlines and implement procedures to ensure that all reports are submitted timely. Views of responsible officials of the auditee: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely. Corrective action taken: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely.

Criteria: Controls should be in place to ensure that all reports are submitted by required deadlines. Condition: Our test work indicated noted instances where the County did not submit various quarterly and monthly reports by required deadlines. Questioned costs: $0 Cause: The program director was aware of deadline, however, he did not meet deadline for certain reports due to staffing constraints. Effect or potential effect: The County is not in compliance with federal grant reporting requirements. Noncompliance with these requirements can result in actions taken by oversight agencies which could impact future funding. Identification as a repeat finding, if applicable: This is not a repeat finding. Context: The County had two monthly and four quarterly required reports, for a total population of 40. RSM tested a sample of 8 quarterly required reports and a sample of 6 for required monthly report, for a total of 14 reports tested, Of the 14 reports submitted, 10 of these reports were not submitted timely. Recommendation: We recommend that the County implement procedures to ensure that individuals involved with the grant are aware of reporting deadlines and implement procedures to ensure that all reports are submitted timely. Views of responsible officials of the auditee: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely. Corrective action taken: The County will review all controls around submission of reports and implement new controls in order for future reports to be submitted timely.