FAC Explorer

Audit 28673

FY End
2022-12-31
Total Expended
$4.88M
Findings
142
Programs
28
Organization: Kewaunee County, Wisconsin (WI)
Year: 2022 Accepted: 2023-10-01
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
21449 2022-002 Significant Deficiency Yes BCIL
21450 2022-002 Significant Deficiency Yes BCIL
21451 2022-002 Significant Deficiency Yes BCIL
21452 2022-002 Significant Deficiency Yes BCIL
21453 2022-002 Significant Deficiency Yes BCIL
21454 2022-002 Significant Deficiency Yes BCIL
21455 2022-002 Significant Deficiency Yes BCIL
21456 2022-002 Significant Deficiency Yes BCIL
21457 2022-002 Significant Deficiency Yes BCIL
21458 2022-002 Significant Deficiency Yes BCIL
21459 2022-002 Significant Deficiency Yes BCIL
21460 2022-002 Significant Deficiency Yes BCIL
21461 2022-002 Significant Deficiency Yes BCIL
21462 2022-002 Significant Deficiency Yes BCIL
21463 2022-002 Significant Deficiency Yes BCIL
21464 2022-002 Significant Deficiency Yes BCIL
21465 2022-002 Significant Deficiency Yes BCIL
21466 2022-002 Significant Deficiency Yes BCIL
21467 2022-002 Significant Deficiency Yes BCIL
21468 2022-002 Significant Deficiency Yes BCIL
21469 2022-002 Significant Deficiency Yes BCIL
21470 2022-002 Significant Deficiency Yes BCIL
21471 2022-002 Significant Deficiency Yes BCIL
21472 2022-002 Significant Deficiency Yes BCIL
21473 2022-002 Significant Deficiency Yes BCIL
21474 2022-002 Significant Deficiency Yes BCIL
21475 2022-002 Significant Deficiency Yes BCIL
21476 2022-002 Significant Deficiency Yes BCIL
21477 2022-002 Significant Deficiency Yes BCIL
21478 2022-002 Significant Deficiency Yes BCIL
21479 2022-002 Significant Deficiency Yes BCIL
21525 2022-002 Significant Deficiency Yes BCIL
21526 2022-002 Significant Deficiency Yes BCIL
21527 2022-002 Significant Deficiency Yes BCIL
21528 2022-002 Significant Deficiency Yes BCIL
21529 2022-002 Significant Deficiency Yes BCIL
21530 2022-002 Significant Deficiency Yes BCIL
21531 2022-002 Significant Deficiency Yes BCIL
21532 2022-002 Significant Deficiency Yes BCIL
21533 2022-002 Significant Deficiency Yes BCIL
21534 2022-002 Significant Deficiency Yes BCIL
21535 2022-002 Significant Deficiency Yes BCIL
21536 2022-002 Significant Deficiency Yes BCIL
21537 2022-002 Significant Deficiency Yes BCIL
21538 2022-002 Significant Deficiency Yes BCIL
21539 2022-002 Significant Deficiency Yes BCIL
21540 2022-002 Significant Deficiency Yes BCIL
21541 2022-002 Significant Deficiency Yes BCIL
21542 2022-003 Significant Deficiency - L
21543 2022-002 Significant Deficiency Yes BCIL
21544 2022-003 Significant Deficiency - L
21545 2022-002 Significant Deficiency Yes BCIL
21546 2022-003 Significant Deficiency - L
21547 2022-002 Significant Deficiency Yes BCIL
21548 2022-003 Significant Deficiency - L
21549 2022-002 Significant Deficiency Yes BCIL
21550 2022-003 Significant Deficiency - L
21551 2022-002 Significant Deficiency Yes BCIL
21552 2022-002 Significant Deficiency Yes BCIL
21607 2022-002 Significant Deficiency Yes BCIL
21608 2022-002 Significant Deficiency Yes BCIL
21609 2022-002 Significant Deficiency Yes BCIL
21610 2022-002 Significant Deficiency Yes BCIL
21611 2022-002 Significant Deficiency Yes BCIL
21612 2022-002 Significant Deficiency Yes BCIL
21613 2022-002 Significant Deficiency Yes BCIL
21614 2022-002 Significant Deficiency Yes BCIL
21615 2022-002 Significant Deficiency Yes BCIL
21616 2022-002 Significant Deficiency Yes BCIL
21617 2022-002 Significant Deficiency Yes BCIL
21618 2022-002 Significant Deficiency Yes BCIL
597891 2022-002 Significant Deficiency Yes BCIL
597892 2022-002 Significant Deficiency Yes BCIL
597893 2022-002 Significant Deficiency Yes BCIL
597894 2022-002 Significant Deficiency Yes BCIL
597895 2022-002 Significant Deficiency Yes BCIL
597896 2022-002 Significant Deficiency Yes BCIL
597897 2022-002 Significant Deficiency Yes BCIL
597898 2022-002 Significant Deficiency Yes BCIL
597899 2022-002 Significant Deficiency Yes BCIL
597900 2022-002 Significant Deficiency Yes BCIL
597901 2022-002 Significant Deficiency Yes BCIL
597902 2022-002 Significant Deficiency Yes BCIL
597903 2022-002 Significant Deficiency Yes BCIL
597904 2022-002 Significant Deficiency Yes BCIL
597905 2022-002 Significant Deficiency Yes BCIL
597906 2022-002 Significant Deficiency Yes BCIL
597907 2022-002 Significant Deficiency Yes BCIL
597908 2022-002 Significant Deficiency Yes BCIL
597909 2022-002 Significant Deficiency Yes BCIL
597910 2022-002 Significant Deficiency Yes BCIL
597911 2022-002 Significant Deficiency Yes BCIL
597912 2022-002 Significant Deficiency Yes BCIL
597913 2022-002 Significant Deficiency Yes BCIL
597914 2022-002 Significant Deficiency Yes BCIL
597915 2022-002 Significant Deficiency Yes BCIL
597916 2022-002 Significant Deficiency Yes BCIL
597917 2022-002 Significant Deficiency Yes BCIL
597918 2022-002 Significant Deficiency Yes BCIL
597919 2022-002 Significant Deficiency Yes BCIL
597920 2022-002 Significant Deficiency Yes BCIL
597921 2022-002 Significant Deficiency Yes BCIL
597967 2022-002 Significant Deficiency Yes BCIL
597968 2022-002 Significant Deficiency Yes BCIL
597969 2022-002 Significant Deficiency Yes BCIL
597970 2022-002 Significant Deficiency Yes BCIL
597971 2022-002 Significant Deficiency Yes BCIL
597972 2022-002 Significant Deficiency Yes BCIL
597973 2022-002 Significant Deficiency Yes BCIL
597974 2022-002 Significant Deficiency Yes BCIL
597975 2022-002 Significant Deficiency Yes BCIL
597976 2022-002 Significant Deficiency Yes BCIL
597977 2022-002 Significant Deficiency Yes BCIL
597978 2022-002 Significant Deficiency Yes BCIL
597979 2022-002 Significant Deficiency Yes BCIL
597980 2022-002 Significant Deficiency Yes BCIL
597981 2022-002 Significant Deficiency Yes BCIL
597982 2022-002 Significant Deficiency Yes BCIL
597983 2022-002 Significant Deficiency Yes BCIL
597984 2022-003 Significant Deficiency - L
597985 2022-002 Significant Deficiency Yes BCIL
597986 2022-003 Significant Deficiency - L
597987 2022-002 Significant Deficiency Yes BCIL
597988 2022-003 Significant Deficiency - L
597989 2022-002 Significant Deficiency Yes BCIL
597990 2022-003 Significant Deficiency - L
597991 2022-002 Significant Deficiency Yes BCIL
597992 2022-003 Significant Deficiency - L
597993 2022-002 Significant Deficiency Yes BCIL
597994 2022-002 Significant Deficiency Yes BCIL
598049 2022-002 Significant Deficiency Yes BCIL
598050 2022-002 Significant Deficiency Yes BCIL
598051 2022-002 Significant Deficiency Yes BCIL
598052 2022-002 Significant Deficiency Yes BCIL
598053 2022-002 Significant Deficiency Yes BCIL
598054 2022-002 Significant Deficiency Yes BCIL
598055 2022-002 Significant Deficiency Yes BCIL
598056 2022-002 Significant Deficiency Yes BCIL
598057 2022-002 Significant Deficiency Yes BCIL
598058 2022-002 Significant Deficiency Yes BCIL
598059 2022-002 Significant Deficiency Yes BCIL
598060 2022-002 Significant Deficiency Yes BCIL

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.15M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $157,295 - 1
93.667 Social Services Block Grant $75,867 Yes 1
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $70,000 - 1
93.778 Medical Assistance Program $59,083 - 2
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $44,317 - 1
97.042 Emergency Management Performance Grants $37,872 - 1
84.181 Special Education-Grants for Infants and Families $35,443 - 1
20.616 National Priority Safety Programs $33,162 - 1
93.069 Public Health Emergency Preparedness $27,186 - 1
93.958 Block Grants for Community Mental Health Services $26,915 - 1
93.563 Child Support Enforcement $26,127 Yes 1
93.268 Immunization Cooperative Agreements $18,449 - 1
93.658 Foster Care_title IV-E $14,440 Yes 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $10,000 - 1
93.090 Guardianship Assistance $9,959 - 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $8,000 - 1
93.767 Children's Health Insurance Program $7,336 - 1
93.994 Maternal and Child Health Services Block Grant to the States $6,626 - 1
16.607 Bulletproof Vest Partnership Program $4,606 - 1
93.575 Child Care and Development Block Grant $4,492 - 1
93.991 Preventive Health and Health Services Block Grant $4,227 - 1
93.558 Temporary Assistance for Needy Families $3,400 - 1
93.747 Elder Abuse Prevention Interventions Program $3,074 - 1
93.645 Stephanie Tubbs Jones Child Welfare Services Program $879 - 1
16.710 Public Safety Partnership and Community Policing Grants $54 - 1
16.034 Coronavirus Emergency Supplemental Funding Program $0 - 1
93.556 Promoting Safe and Stable Families $0 - 1

Contacts

Name Title Type
C31JFNYLGD75 Paul Kunesh Auditee
9203887164 Bryan Grunewald Auditor
No contacts on file

Notes to SEFA

Title: OVERSIGHT AGENCIES Accounting Policies: 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. 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 ServicesState Wisconsin Department of Health Services
Title: TITLE 19 MEDICAL ASSISTANCE PAYMENTS Accounting Policies: 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. 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 $1,760,011 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: 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. De Minimis Rate Used: N Rate Explanation: The auditee did not use the de minimis cost rate. Federal and State awards have been passed through the following entities:GWAAR Greater Wisconsin Agency on Aging ResourcesWI DCF Wisconsin Department of Children and FamiliesWI DHS Wisconsin Department of Health ServicesWI DMA Wisconsin Department of Military AffairsWI DNR Wisconsin Department of Natural ResourcesWI DOA Wisconsin Department of AdministrationWI DOJ Wisconsin Department of JusticeWI DOT Wisconsin Department of Transportation
Title: STATE DIRECT PAYMENTS Accounting Policies: 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. 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: 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. 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 & 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 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-003
2022-003 Department of Health Services (DHS) General Requirements ? Review of Provider Audits Federal Agency: All Federal program title: Medical Assistance Program Assistance Listing Number: 93.778 Pass-Through Agency: Wisconsin Department of Health Services Pass-Through Numbers(s): Various Award Period: January 1, 2022 to December 31, 2022 State Agency: All State program title: CLTS Waiver GPR State ID Number: 435.871 Pass-Through Numbers(s): 871 Award Period: January 1, 2022 to December 31, 2022 Compliance Requirement: Procurement Type of Finding: Significant Deficiency in Internal Control over Compliance (Other Matter) Criteria or Specific Requirement: By County contract and provisions of the Wisconsin Statutes, providers are required to submit to the County an audit report within 6 months from the end of their fiscal year. State Single Audit Guidelines require that "the agency monitors contract compliance, including collecting financial, performance, program, and special reports, reviewing them in a timely manner and taking action when problems are noted." Condition: The County contracts with providers to provide client services. The County has procedures established to monitor receipt of provider audit reports and subsequent resolution of any issues noted in the audit reports; however as of the date of fieldwork one of the providers tested were not received or reviewed as a result of contract language being incorrect stating a waiver was in place when there was not. Questioned Costs: None determined. Context: While performing compliance procedures, it was noted that the County did not follow the state general requirements to ensure compliance with provider audits. Cause: The County did not review one provider audit in 2022 due to never receiving that provider audit. Effect: The County is unable to monitor contract compliance, including collecting financial, performance, program, and special reports, and take action if problems are noted without reviewing provider audits. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the County review procedures established for contract review and subsequent audit review. Views of Responsible Officials: There is no disagreement with the finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.
Finding 2022-002
2022-002 Uniform Grant Guidance Implementation Federal Agency: All Federal program title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement: Allowable costs/cost principles, cash management, procurement, and reporting Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition: The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County?s documentation. Questioned Costs: None Context: While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause: The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year end. Effect: The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. The County?s 2021 audit in accordance with the requirements of Uniform Guidance did not identify any instances of noncompliance with respect to direct and material compliance requirements of its major federal awards programs. Repeat Finding: The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2021-003. Recommendation: We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during the 2021 fiscal year. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials: There is no disagreement with the audit finding.