FAC Explorer

Audit 316925

FY End
2022-12-31
Total Expended
$6.37M
Findings
4
Programs
30
Organization: County of Wasatch (UT)
Year: 2022 Accepted: 2024-08-08
Auditor: Hbme

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
480696 2022-001 Material Weakness - P
480697 2022-001 Material Weakness - P
1057138 2022-001 Material Weakness - P
1057139 2022-001 Material Weakness - P

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.56M Yes 1
10.923 Emergency Watershed Protection Program $1.74M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $465,759 - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $344,922 - 0
93.870 Maternal, Infant and Early Childhood Home Visiting Grant $179,803 - 0
93.069 Public Health Emergency Preparedness $157,759 - 0
93.268 Immunization Cooperative Agreements $140,076 - 0
10.705 Cooperative Forest Road Agreements $138,997 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $109,303 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $88,111 - 0
93.994 Maternal and Child Health Services Block Grant to the States $82,341 - 0
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $62,342 - 0
93.958 Block Grants for Community Mental Health Services $41,875 - 0
10.904 Watershed Protection and Flood Prevention $37,491 - 0
93.991 Preventive Health and Health Services Block Grant $35,787 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $32,786 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $26,744 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $24,502 - 0
93.436 Well-Integrated Screening and Evaluation for Women Across the Nation (wisewoman) $22,917 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $16,813 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $15,163 - 0
93.387 National and State Tobacco Control Program (b) $14,605 - 0
93.889 National Bioterrorism Hospital Preparedness Program $9,999 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $7,034 - 0
93.778 Medical Assistance Program $6,448 - 0
93.184 Disabilities Prevention $4,980 - 0
93.008 Medical Reserve Corps Small Grant Program $3,461 - 0
93.940 Hiv Prevention Activities_health Department Based $1,236 - 0
93.270 Adult Viral Hepatitis Prevention and Control $726 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $27 - 0

Contacts

Name Title Type
RRMKQJ8BS7M4 Randy Bates Auditee
4356573192 Jeff Miles Auditor
No contacts on file

Notes to SEFA

Title: Federl Insurances and Non-cash Assistance Accounting Policies: Basis of Presentation The accompanying schedule includes the federal grant activity of the County for the year endedDecember 31, 2022. The information in the Schedule is presented in accordance with therequirements of the Uniform Guidance. Federal Financial Assistance Pursuant to the Single AuditAct of 1984; the Single Audit Act Amendments of 2004, and the Uniform Guidance, federalfinancial assistance is defined as assistance provided by a federal agency, either directly orindirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees,property, interest subsidies, insurance, endowments, or direct appropriations. Federal financialassistance does not include direct federal cash assistance to individuals. Assistance Listing Number (ALN) - The Uniform Guidance requires the Schedule to show thetotal expenditures for each of the County's federal financial assistance programs as identified inthe ALN. The ALN is a government-wide summary of individual federal programs. Eachprogram included in the ALN is assigned a five-digit program identification number which isreflected in the Schedule. Type A and Type B Programs - The Single Audit Act of 1984 (as subsequently amended) and theUniform Guidance establish the levels to be used in defining Type A and Type B federalprograms. Type A programs for the County are those programs that exceeded $750,000 in thefederal awards expended for the fiscal year ended December 31, 2022. All other programs areclassified as Type B programs by the County. Reporting Entity and Basis of Accounting The County’s reporting entity is fully described in Note 1 of its basic financial statements.Federal financial assistance programs included in the Schedule are reported in the County's basicfinancial statements as intergovernmental revenue in the general and other governmental funds.Such expenditures are recognized following the Uniform Guidance, where certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance. The County received non-cash assistance in the form of WIC vouchers. See the Schedule ofExpenditures of Federal Awards.
Title: Loan and Loan Guarantee Programs Accounting Policies: Basis of Presentation The accompanying schedule includes the federal grant activity of the County for the year endedDecember 31, 2022. The information in the Schedule is presented in accordance with therequirements of the Uniform Guidance. Federal Financial Assistance Pursuant to the Single AuditAct of 1984; the Single Audit Act Amendments of 2004, and the Uniform Guidance, federalfinancial assistance is defined as assistance provided by a federal agency, either directly orindirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees,property, interest subsidies, insurance, endowments, or direct appropriations. Federal financialassistance does not include direct federal cash assistance to individuals. Assistance Listing Number (ALN) - The Uniform Guidance requires the Schedule to show thetotal expenditures for each of the County's federal financial assistance programs as identified inthe ALN. The ALN is a government-wide summary of individual federal programs. Eachprogram included in the ALN is assigned a five-digit program identification number which isreflected in the Schedule. Type A and Type B Programs - The Single Audit Act of 1984 (as subsequently amended) and theUniform Guidance establish the levels to be used in defining Type A and Type B federalprograms. Type A programs for the County are those programs that exceeded $750,000 in thefederal awards expended for the fiscal year ended December 31, 2022. All other programs areclassified as Type B programs by the County. Reporting Entity and Basis of Accounting The County’s reporting entity is fully described in Note 1 of its basic financial statements.Federal financial assistance programs included in the Schedule are reported in the County's basicfinancial statements as intergovernmental revenue in the general and other governmental funds.Such expenditures are recognized following the Uniform Guidance, where certain types ofexpenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The County has elected to use the 10-percent de minimis indirect cost rate allowed under theUniform Guidance. No loan or loan guarantee programs were expended during, nor did any exist as of, the fiscal yearended December 31, 2022.

Finding Details

Finding 2022-001
Criteria: Utah Code Annotated (UCA) 10-6-107 states: “The accounting records of counties shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles in the United States of America (GAAP)” Condition: During our audit, material adjustments were required to bring the County’s financial statements into conformity with generally accepted accounting principles (GAAP) as it relates to governmental entities. Cause: The County did not appear to follow any documented financial close process to ensure that the accounts of the County would be properly reconciled for the fiscal year-end. Effect: Material audit adjustments were required to be made to correct the financial statements. These adjustments impacted the following significant areas: • Accounts receivable and related revenues • Pension related assets and liabilities and deferred inflows and outflows • Capital assets • Accounts payable • Accrued expenses • Equity investment in joint venture • Compensated absences Recommendation: We recommend that the County put in place documented financial close procedures to ensure that the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Views of responsible officials and planned corrective actions: We concur with the finding and recommendations, and we will establish and document financial close procedures to ensure the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Other findings related to compliance with Utah state laws and regulations are included with the separately issued 2022 Annual Financial Report.
Finding 2022-001
Criteria: Utah Code Annotated (UCA) 10-6-107 states: “The accounting records of counties shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles in the United States of America (GAAP)” Condition: During our audit, material adjustments were required to bring the County’s financial statements into conformity with generally accepted accounting principles (GAAP) as it relates to governmental entities. Cause: The County did not appear to follow any documented financial close process to ensure that the accounts of the County would be properly reconciled for the fiscal year-end. Effect: Material audit adjustments were required to be made to correct the financial statements. These adjustments impacted the following significant areas: • Accounts receivable and related revenues • Pension related assets and liabilities and deferred inflows and outflows • Capital assets • Accounts payable • Accrued expenses • Equity investment in joint venture • Compensated absences Recommendation: We recommend that the County put in place documented financial close procedures to ensure that the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Views of responsible officials and planned corrective actions: We concur with the finding and recommendations, and we will establish and document financial close procedures to ensure the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Other findings related to compliance with Utah state laws and regulations are included with the separately issued 2022 Annual Financial Report.
Finding 2022-001
Criteria: Utah Code Annotated (UCA) 10-6-107 states: “The accounting records of counties shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles in the United States of America (GAAP)” Condition: During our audit, material adjustments were required to bring the County’s financial statements into conformity with generally accepted accounting principles (GAAP) as it relates to governmental entities. Cause: The County did not appear to follow any documented financial close process to ensure that the accounts of the County would be properly reconciled for the fiscal year-end. Effect: Material audit adjustments were required to be made to correct the financial statements. These adjustments impacted the following significant areas: • Accounts receivable and related revenues • Pension related assets and liabilities and deferred inflows and outflows • Capital assets • Accounts payable • Accrued expenses • Equity investment in joint venture • Compensated absences Recommendation: We recommend that the County put in place documented financial close procedures to ensure that the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Views of responsible officials and planned corrective actions: We concur with the finding and recommendations, and we will establish and document financial close procedures to ensure the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Other findings related to compliance with Utah state laws and regulations are included with the separately issued 2022 Annual Financial Report.
Finding 2022-001
Criteria: Utah Code Annotated (UCA) 10-6-107 states: “The accounting records of counties shall be established and maintained, and financial statements prepared from those records in conformance with generally accepted accounting principles in the United States of America (GAAP)” Condition: During our audit, material adjustments were required to bring the County’s financial statements into conformity with generally accepted accounting principles (GAAP) as it relates to governmental entities. Cause: The County did not appear to follow any documented financial close process to ensure that the accounts of the County would be properly reconciled for the fiscal year-end. Effect: Material audit adjustments were required to be made to correct the financial statements. These adjustments impacted the following significant areas: • Accounts receivable and related revenues • Pension related assets and liabilities and deferred inflows and outflows • Capital assets • Accounts payable • Accrued expenses • Equity investment in joint venture • Compensated absences Recommendation: We recommend that the County put in place documented financial close procedures to ensure that the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Views of responsible officials and planned corrective actions: We concur with the finding and recommendations, and we will establish and document financial close procedures to ensure the County’s financial records are reconciled and adjusted to be in conformity with GAAP. Other findings related to compliance with Utah state laws and regulations are included with the separately issued 2022 Annual Financial Report.