Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.
Criteria or Specific Requirement:
Compliance: Per 2 CFR 200 Section 510(b), the auditee must prepare a schedule of expenditures of Federal awards for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with Section 200.502. The schedule must list individual Federal programs by Federal agency and provide total Federal awards expended for each individual Federal program and the Assistance Listings Number or other identifying number when the Assistance Listings information is not available. It must also include the total amount provided to subrecipients from each Federal program. Per Section 502(g), Federal non-cash assistance, such as free rent, food commodities, donated property, or donated surplus property, must be valued at fair market value at the time of receipt or the assessed value provided by the Federal agency.
Control: Per 2 CFR section 200.303(a), a non-Federal entity must: Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should comply with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Condition:
Expenditures were recorded on the Schedule of Expenditures of Federal Awards (SEFA) submitted to the auditors in the year when reimbursement was received and not in the year in which the expenditure was incurred.
Cause:
Turnover in the grant accountant position resulted in an inexperienced accountant completing the schedule of expenditures of federal awards and management was unaware of the federal requirements for preparation of the SEFA.
Effect:
Federal expenditures were incorrectly reported on the SEFA submitted to the auditors by $140,000, effecting the initial determination of Type A and Type B programs and our program coverage.
Questioned Costs:
Undetermined
Recommendation:
We recommend that the County improve its SEFA compilation process to ensure that program expenditures reported on the County’s SEFA are complete and accurate based on when the expenditure was incurred.
Views of Responsible Officials:
The County agrees with this finding. See separate Correction Action Plan related to this finding.