FAC Explorer

Audit 25499

FY End
2022-12-31
Total Expended
$3.47M
Findings
2
Programs
8
Organization: Burleigh County (ND)
Year: 2022 Accepted: 2023-07-30
Auditor: North Dakota Office of the State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
30249 2022-002 - Yes M
606691 2022-002 - Yes M

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $3.17M Yes 1
16.576 Crime Victim Compensation $173,256 - 0
97.042 Emergency Management Performance Grants $58,499 - 0
97.067 Homeland Security Grant Program $50,381 - 0
20.616 National Priority Safety Programs $8,730 - 0
20.600 State and Community Highway Safety $3,856 - 0
97.012 Boating Safety Financial Assistance $3,641 - 0
17.225 Unemployment Insurance $3,029 - 0

Contacts

Name Title Type
GERJXYLAHGN1 Justin Schulz Auditee
0712226715 Heath Erickson Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1BASIS OF PRESENTATION / ACCOUNTING Accounting Policies: Governmental fund types account for the Countys federal grant activity. The Countys summary of significant accounting policies is presented in Note 1 in the Countys basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes the federal grant activity of the County under programs of the federal government for the year ended December 31, 2022. The information in the schedule is presented in accordance with the requirements of the Office of Management and Budget (OMB) Uniform Guidance. Because the schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position or changes in net position of the County. Expenditures represent only the federally funded portions of the program. County records should be consulted to determine amounts expended or matched from non-federal sources.
Title: NOTE 3PASS-THROUGH GRANT NUMBER Accounting Policies: Governmental fund types account for the Countys federal grant activity. The Countys summary of significant accounting policies is presented in Note 1 in the Countys basic financial statements. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. For federal programs marked N/A, the County was unable to obtain a pass-through grant number.

Finding Details

Finding 2022-002
2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2022-002 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1964, 2022 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Effect Burleigh County did not comply with all elements of 2 CFR 200.332(a). Therefore, subrecipients may not have been aware of all necessary grant information and requirements. Cause Burleigh County was not aware of the requirements set forth in 2 CFR 200.332(a) that needed to be included in the grant agreements. Criteria 31 U.S.C 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements which govern the use of such awards. 2 CFR 200.332(a) states the required information that pass-through entities must disclose. This includes information related to federal award identification and period of performance, approved federally recognized indirect cost rate, requirement that the subrecipient allow access to records, and appropriate terms and conditions concerning closeout of the subaward. Repeat Finding Yes. Recommendation We recommend Burleigh County ensure that all elements as outlined in 2 CFR 200.332(a) are communicated and documented to the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan
Finding 2022-002
2022-002 ? CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS ? NONCOMPLIANCE WITH SUBRECIPIENT GRANT AGREEMENT REQUIREMENTS ? ALN 21.027 ? OTHER NONCOMPLIANCE FINDING TYPE: Other Noncompliance Finding 2022-002 Federal Program: Coronavirus State and Local Fiscal Recovery Funds ALN: 21.027 Federal Award Number(s) and Year(s): SLFRP1964, 2022 Federal Agency: U.S. Department of Treasury Questioned Cost: $0 Condition Burleigh County did not communicate and document all of the elements as outlined in 2 CFR 200.332(a) for the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. During testing, we noted the following elements were not included: ? subrecipient's unique entity identifier ? federal award identification number ? federal award date (see definition of Federal award date ? 200.1) of award to the recipient by the Federal agency ? subaward period of performance start and end date ? name of Federal awarding agency, pass-through entity, and contact information for awarding official of the Pass-through entity ? Assistance Listings number and Title ? identification of whether the award is Research and Development ? indirect cost rate for the Federal award (including if the de minimis rate is charged) per ?200.414 ? a requirement that the subrecipient permit the pass-through entity and auditors to have access to the subrecipient's records and financial statements as necessary for the pass-through entity to meet the requirements of this part, and appropriate terms and conditions concerning closeout of the subaward Effect Burleigh County did not comply with all elements of 2 CFR 200.332(a). Therefore, subrecipients may not have been aware of all necessary grant information and requirements. Cause Burleigh County was not aware of the requirements set forth in 2 CFR 200.332(a) that needed to be included in the grant agreements. Criteria 31 U.S.C 7502(f)(2)(A) states that each pass-through entity shall provide subrecipient the Federal requirements which govern the use of such awards. 2 CFR 200.332(a) states the required information that pass-through entities must disclose. This includes information related to federal award identification and period of performance, approved federally recognized indirect cost rate, requirement that the subrecipient allow access to records, and appropriate terms and conditions concerning closeout of the subaward. Repeat Finding Yes. Recommendation We recommend Burleigh County ensure that all elements as outlined in 2 CFR 200.332(a) are communicated and documented to the subrecipients of the Coronavirus State and Local Fiscal Recovery Funds program. Burleigh County?s Response See Corrective Action Plan