FAC Explorer

Audit 317204

FY End
2023-12-31
Total Expended
$14.29M
Findings
4
Programs
54
Organization: Cache County Corporation (UT)
Year: 2023 Accepted: 2024-08-14
Auditor: Jones Simkins LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
481069 2023-002 Significant Deficiency - I
481070 2023-003 Significant Deficiency - L
1057511 2023-002 Significant Deficiency - I
1057512 2023-003 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $3.38M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.79M Yes 2
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $299,322 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $243,710 - 0
93.069 Public Health Emergency Preparedness $183,452 - 0
16.606 State Criminal Alien Assistance Program $167,786 - 0
20.106 Airport Improvement Program $163,395 - 0
10.666 Schools and Roads - Grants to Counties $141,320 - 0
97.067 Homeland Security Grant Program $141,000 - 0
93.788 Opioid Str $118,025 - 0
16.575 Crime Victim Assistance $95,101 - 0
16.738 Edward Byrne Memorial Justice Assistance Grant Program $93,338 - 0
93.889 National Bioterrorism Hospital Preparedness Program $90,530 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $86,367 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $85,590 - 0
16.588 Violence Against Women Formula Grants $84,593 - 0
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $77,897 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $68,891 - 0
66.202 Congressionally Mandated Projects $67,497 - 0
93.435 Innovative State and Local Public Health Strategies to Prevent and Manage Diabetes and Heart Disease and Stroke- $65,124 - 0
93.991 Preventive Health and Health Services Block Grant $62,448 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $61,864 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $52,807 - 0
93.268 Immunization Cooperative Agreements $52,058 Yes 0
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $49,923 - 0
97.044 Assistance to Firefighters Grant $45,285 - 0
15.605 Sport Fish Restoration Program $45,000 - 0
93.387 National and State Tobacco Control Program (b) $40,485 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $39,887 - 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $35,210 - 0
66.605 Performance Partnership Grants $35,094 - 0
16.585 Drug Court Discretionary Grant Program $28,886 - 0
93.994 Maternal and Child Health Services Block Grant to the States $21,868 - 0
93.778 Medical Assistance Program $20,249 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $20,000 - 0
93.070 Environmental Public Health and Emergency Response $18,467 - 0
93.439 State Physical Activity and Nutrition (span $16,644 - 0
93.008 Medical Reserve Corps Small Grant Program $11,965 - 0
93.988 Cooperative Agreements for State-Based Diabetes Control Programs and Evaluation of Surveillance Systems $11,687 - 0
93.426 Improving the Health of Americans Through Prevention and Management of Diabetes and Heart Disease and Stroke $10,708 - 0
20.600 State and Community Highway Safety $9,888 - 0
93.053 Nutrition Services Incentive Program $9,554 - 0
15.611 Wildlife Restoration and Basic Hunter Education $9,161 - 0
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $6,502 - 0
93.184 Disabilities Prevention $5,239 - 0
93.197 Childhood Lead Poisoning Prevention Projects_state and Local Childhood Lead Poisoning Prevention and Surveillance of Blood Lead Levels in Children $4,497 - 0
93.958 Block Grants for Community Mental Health Services $4,104 - 0
93.779 Centers for Medicare and Medicaid Services (cms) Research, Demonstrations and Evaluations $4,007 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $4,000 - 0
20.616 National Priority Safety Programs $2,375 - 0
21.032 Local Assistance and Tribal Consistency Fund $2,263 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $2,044 - 0
93.071 Medicare Enrollment Assistance Program $1,928 - 0
93.940 Hiv Prevention Activities_health Department Based $250 - 0

Contacts

Name Title Type
GDHUJJ13HN53 Brittany Kingston Auditee
4357551709 Jason Sleight Auditor
No contacts on file

Notes to SEFA

Title: NOTE 1 – PURPOSE OF THE SCHEDULE Accounting Policies: A. Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. B. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 required the schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. C. Major Programs Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major federal financial assistance. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. D. Indirect Costs The Schedule includes a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. The County has not elected to use the 10% de minimis indirect cost rate. E. WIC Checks Expenditures are recorded for WIC checks on the schedule based on information provided by the State of Utah Department of Health. The value of WIC checks is excluded from grant revenue and grant expenditures in the financial statements of Bear River Health Department. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate. The Schedule of Expenditures of Federal Awards (the Schedule) is a supplementary schedule to the basic financial statements designed to provide expenditure information for each federal program in which the County participated. The schedule is required by Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance)
Title: NOTE 2 – SIGNIFICANT ACCOUNTING POLICIES Accounting Policies: A. Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. B. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 required the schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. C. Major Programs Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major federal financial assistance. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. D. Indirect Costs The Schedule includes a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. The County has not elected to use the 10% de minimis indirect cost rate. E. WIC Checks Expenditures are recorded for WIC checks on the schedule based on information provided by the State of Utah Department of Health. The value of WIC checks is excluded from grant revenue and grant expenditures in the financial statements of Bear River Health Department. De Minimis Rate Used: N Rate Explanation: The County has not elected to use the 10% de minimis indirect cost rate. A. Basis of Accounting The information in the Schedule is presented in accordance with Title 2 U.S. Code of Federal Regulations Part 200. The Schedule is prepared using the same accounting policies and basis of accounting as the basic financial statements. B. Assistance Listing Numbers Title 2 U.S. Code of Federal Regulations Part 200 required the schedule to show the total expenditures for each of the County’s federal financial assistance programs as identified by Assistance Listing number. Assistance Listing is a government-wide compendium of individual federal programs which assigns a five-digit program identification Assistance Listing number to each federal program. C. Major Programs Uniform Guidance establishes the levels of expenditures or expenses and other criteria to be used in defining major federal financial assistance. Major programs have been noted on the Schedule of Findings and Questioned Costs in accordance with those definitions. D. Indirect Costs The Schedule includes a portion of costs associated with general activities that are allocated to federal financial assistance programs using direct labor as a basis of allocation. The County has not elected to use the 10% de minimis indirect cost rate. E. WIC Checks Expenditures are recorded for WIC checks on the schedule based on information provided by the State of Utah Department of Health. The value of WIC checks is excluded from grant revenue and grant expenditures in the financial statements of Bear River Health Department.

Finding Details

Finding 2023-002
Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Compliance Requirement: Procurement and Suspension and Debarment. Type of Finding: Significant deficiency in internal control over major federal programs. Criteria: The Uniform Guidance at 2 CFR 200.214, 2 CFR Part 180, and Treasury’s implementing regulations at 31 CFR Part 19, prohibit non-federal entities from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Covered transactions include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: We noted that the County does not have a process to check for suspension and debarment. Cause: County staff are not familiar with federal suspension and debarment requirements. Effect or Potential Effect: The County has a significant deficiency in internal control with respect to its procurement policies and procedures, which could result in significant noncompliance or questioned costs in the future. Recommendation: County management should ensure that procurement policies and procedures regarding the expenditure of federal funds are updated to address suspension and debarment and that these policies and procedures are being following by all County personnel. In addition, we recommend that County management provide training related to procurement policies and procedures to all County personnel with the ability to enter into a contract.
Finding 2023-003
Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Compliance Requirement: Reporting. Type of Finding: Significant deficiency in internal control over major federal programs. Criteria: The Uniform Guidance at 2 CFR 200.328 requires certain recipients of Coronavirus State and Local Fiscal Recovery Funds to submit quarterly and annual project and expenditure reports to the U.S. Department of the Treasury including, but not limited to, total obligations of funds, total expenditures of funds, and total number of projects. Condition: We noted that multiple quarterly reports did not accurately report total expenditures as of the date of the reporting period. Cause: Tracking spreadsheets were not appropriately updated to capture all expenditures of federal funds. Effect or Potential Effect: The County has a significant deficiency in internal control with respect to reporting of federal expenditures. Recommendation: Controls should require a secondary review and reconciliation of quarterly and annual reports to the County’s general ledger prior to submission by the grant director.
Finding 2023-002
Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Compliance Requirement: Procurement and Suspension and Debarment. Type of Finding: Significant deficiency in internal control over major federal programs. Criteria: The Uniform Guidance at 2 CFR 200.214, 2 CFR Part 180, and Treasury’s implementing regulations at 31 CFR Part 19, prohibit non-federal entities from contracting with or making subawards under covered transactions to parties that are suspended or debarred. Covered transactions include contracts for goods and services awarded under a nonprocurement transaction (e.g., grant or cooperative agreement) that are expected to equal or exceed $25,000 or meet certain other criteria as specified in 2 CFR section 180.220. All nonprocurement transactions entered into by a pass-through entity (i.e., subawards to subrecipients), irrespective of award amount, are considered covered transactions, unless they are exempt as provided in 2 CFR section 180.215. When a non-federal entity enters into a covered transaction with an entity at a lower tier, the non-federal entity must verify that the entity, as defined in 2 CFR section 180.995 and agency adopting regulations, is not suspended or debarred or otherwise excluded from participating in the transaction. This verification may be accomplished by (1) checking the System for Award Management (SAM) Exclusions maintained by the General Services Administration, (2) collecting a certification from the entity, or (3) adding a clause or condition to the covered transaction with that entity (2 CFR section 180.300). Condition: We noted that the County does not have a process to check for suspension and debarment. Cause: County staff are not familiar with federal suspension and debarment requirements. Effect or Potential Effect: The County has a significant deficiency in internal control with respect to its procurement policies and procedures, which could result in significant noncompliance or questioned costs in the future. Recommendation: County management should ensure that procurement policies and procedures regarding the expenditure of federal funds are updated to address suspension and debarment and that these policies and procedures are being following by all County personnel. In addition, we recommend that County management provide training related to procurement policies and procedures to all County personnel with the ability to enter into a contract.
Finding 2023-003
Information on the Federal Program: Assistance Listing Number 21.027 – Coronavirus State and Local Fiscal Recovery Funds. Compliance Requirement: Reporting. Type of Finding: Significant deficiency in internal control over major federal programs. Criteria: The Uniform Guidance at 2 CFR 200.328 requires certain recipients of Coronavirus State and Local Fiscal Recovery Funds to submit quarterly and annual project and expenditure reports to the U.S. Department of the Treasury including, but not limited to, total obligations of funds, total expenditures of funds, and total number of projects. Condition: We noted that multiple quarterly reports did not accurately report total expenditures as of the date of the reporting period. Cause: Tracking spreadsheets were not appropriately updated to capture all expenditures of federal funds. Effect or Potential Effect: The County has a significant deficiency in internal control with respect to reporting of federal expenditures. Recommendation: Controls should require a secondary review and reconciliation of quarterly and annual reports to the County’s general ledger prior to submission by the grant director.