FAC Explorer

Audit 319501

FY End
2023-12-31
Total Expended
$5.06M
Findings
118
Programs
27
Organization: Kewaunee County, Wisconsin (WI)
Year: 2023 Accepted: 2024-09-13
Auditor: Cliftonlarsonallen LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
496688 2023-002 Significant Deficiency Yes BCIL
496689 2023-002 Significant Deficiency Yes BCIL
496690 2023-002 Significant Deficiency Yes BCIL
496691 2023-002 Significant Deficiency Yes BCIL
496692 2023-002 Significant Deficiency Yes BCIL
496693 2023-002 Significant Deficiency Yes BCIL
496694 2023-002 Significant Deficiency Yes BCIL
496695 2023-002 Significant Deficiency Yes BCIL
496696 2023-002 Significant Deficiency Yes BCIL
496697 2023-002 Significant Deficiency Yes BCIL
496698 2023-002 Significant Deficiency Yes BCIL
496699 2023-002 Significant Deficiency Yes BCIL
496700 2023-002 Significant Deficiency Yes BCIL
496701 2023-002 Significant Deficiency Yes BCIL
496702 2023-002 Significant Deficiency Yes BCIL
496703 2023-002 Significant Deficiency Yes BCIL
496704 2023-002 Significant Deficiency Yes BCIL
496705 2023-002 Significant Deficiency Yes BCIL
496706 2023-002 Significant Deficiency Yes BCIL
496707 2023-002 Significant Deficiency Yes BCIL
496708 2023-002 Significant Deficiency Yes BCIL
496709 2023-002 Significant Deficiency Yes BCIL
496710 2023-002 Significant Deficiency Yes BCIL
496711 2023-002 Significant Deficiency Yes BCIL
496712 2023-002 Significant Deficiency Yes BCIL
496713 2023-002 Significant Deficiency Yes BCIL
496714 2023-002 Significant Deficiency Yes BCIL
496715 2023-002 Significant Deficiency Yes BCIL
496716 2023-002 Significant Deficiency Yes BCIL
496717 2023-002 Significant Deficiency Yes BCIL
496718 2023-002 Significant Deficiency Yes BCIL
496719 2023-002 Significant Deficiency Yes BCIL
496720 2023-002 Significant Deficiency Yes BCIL
496721 2023-002 Significant Deficiency Yes BCIL
496722 2023-002 Significant Deficiency Yes BCIL
496723 2023-002 Significant Deficiency Yes BCIL
496724 2023-002 Significant Deficiency Yes BCIL
496725 2023-002 Significant Deficiency Yes BCIL
496726 2023-002 Significant Deficiency Yes BCIL
496727 2023-002 Significant Deficiency Yes BCIL
496728 2023-002 Significant Deficiency Yes BCIL
496729 2023-002 Significant Deficiency Yes BCIL
496730 2023-002 Significant Deficiency Yes BCIL
496731 2023-002 Significant Deficiency Yes BCIL
496732 2023-002 Significant Deficiency Yes BCIL
496733 2023-002 Significant Deficiency Yes BCIL
496734 2023-002 Significant Deficiency Yes BCIL
496735 2023-002 Significant Deficiency Yes BCIL
496736 2023-002 Significant Deficiency Yes BCIL
496737 2023-002 Significant Deficiency Yes BCIL
496738 2023-002 Significant Deficiency Yes BCIL
496739 2023-002 Significant Deficiency Yes BCIL
496740 2023-002 Significant Deficiency Yes BCIL
496741 2023-002 Significant Deficiency Yes BCIL
496742 2023-002 Significant Deficiency Yes BCIL
496743 2023-002 Significant Deficiency Yes BCIL
496744 2023-002 Significant Deficiency Yes BCIL
496745 2023-002 Significant Deficiency Yes BCIL
496746 2023-002 Significant Deficiency Yes BCIL
1073130 2023-002 Significant Deficiency Yes BCIL
1073131 2023-002 Significant Deficiency Yes BCIL
1073132 2023-002 Significant Deficiency Yes BCIL
1073133 2023-002 Significant Deficiency Yes BCIL
1073134 2023-002 Significant Deficiency Yes BCIL
1073135 2023-002 Significant Deficiency Yes BCIL
1073136 2023-002 Significant Deficiency Yes BCIL
1073137 2023-002 Significant Deficiency Yes BCIL
1073138 2023-002 Significant Deficiency Yes BCIL
1073139 2023-002 Significant Deficiency Yes BCIL
1073140 2023-002 Significant Deficiency Yes BCIL
1073141 2023-002 Significant Deficiency Yes BCIL
1073142 2023-002 Significant Deficiency Yes BCIL
1073143 2023-002 Significant Deficiency Yes BCIL
1073144 2023-002 Significant Deficiency Yes BCIL
1073145 2023-002 Significant Deficiency Yes BCIL
1073146 2023-002 Significant Deficiency Yes BCIL
1073147 2023-002 Significant Deficiency Yes BCIL
1073148 2023-002 Significant Deficiency Yes BCIL
1073149 2023-002 Significant Deficiency Yes BCIL
1073150 2023-002 Significant Deficiency Yes BCIL
1073151 2023-002 Significant Deficiency Yes BCIL
1073152 2023-002 Significant Deficiency Yes BCIL
1073153 2023-002 Significant Deficiency Yes BCIL
1073154 2023-002 Significant Deficiency Yes BCIL
1073155 2023-002 Significant Deficiency Yes BCIL
1073156 2023-002 Significant Deficiency Yes BCIL
1073157 2023-002 Significant Deficiency Yes BCIL
1073158 2023-002 Significant Deficiency Yes BCIL
1073159 2023-002 Significant Deficiency Yes BCIL
1073160 2023-002 Significant Deficiency Yes BCIL
1073161 2023-002 Significant Deficiency Yes BCIL
1073162 2023-002 Significant Deficiency Yes BCIL
1073163 2023-002 Significant Deficiency Yes BCIL
1073164 2023-002 Significant Deficiency Yes BCIL
1073165 2023-002 Significant Deficiency Yes BCIL
1073166 2023-002 Significant Deficiency Yes BCIL
1073167 2023-002 Significant Deficiency Yes BCIL
1073168 2023-002 Significant Deficiency Yes BCIL
1073169 2023-002 Significant Deficiency Yes BCIL
1073170 2023-002 Significant Deficiency Yes BCIL
1073171 2023-002 Significant Deficiency Yes BCIL
1073172 2023-002 Significant Deficiency Yes BCIL
1073173 2023-002 Significant Deficiency Yes BCIL
1073174 2023-002 Significant Deficiency Yes BCIL
1073175 2023-002 Significant Deficiency Yes BCIL
1073176 2023-002 Significant Deficiency Yes BCIL
1073177 2023-002 Significant Deficiency Yes BCIL
1073178 2023-002 Significant Deficiency Yes BCIL
1073179 2023-002 Significant Deficiency Yes BCIL
1073180 2023-002 Significant Deficiency Yes BCIL
1073181 2023-002 Significant Deficiency Yes BCIL
1073182 2023-002 Significant Deficiency Yes BCIL
1073183 2023-002 Significant Deficiency Yes BCIL
1073184 2023-002 Significant Deficiency Yes BCIL
1073185 2023-002 Significant Deficiency Yes BCIL
1073186 2023-002 Significant Deficiency Yes BCIL
1073187 2023-002 Significant Deficiency Yes BCIL
1073188 2023-002 Significant Deficiency Yes BCIL

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.83M Yes 1
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $169,983 - 1
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $65,859 - 1
20.616 National Priority Safety Programs $58,444 - 1
84.181 Special Education-Grants for Infants and Families $54,729 - 1
93.778 Medical Assistance Program $54,265 - 1
16.034 Coronavirus Emergency Supplemental Funding Program $53,693 - 1
93.090 Guardianship Assistance $39,076 - 1
93.069 Public Health Emergency Preparedness $37,678 - 1
93.556 Promoting Safe and Stable Families $26,994 - 1
97.042 Emergency Management Performance Grants $26,409 - 1
93.563 Child Support Enforcement $26,017 - 1
93.658 Foster Care_title IV-E $14,390 - 1
93.268 Immunization Cooperative Agreements $13,372 - 1
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $8,213 - 1
93.958 Block Grants for Community Mental Health Services $7,486 - 1
93.575 Child Care and Development Block Grant $6,839 - 1
93.994 Maternal and Child Health Services Block Grant to the States $6,608 - 1
93.767 Children's Health Insurance Program $5,252 - 1
93.959 Block Grants for Prevention and Treatment of Substance Abuse $4,419 - 1
20.703 Interagency Hazardous Materials Public Sector Training and Planning Grants $4,392 - 1
93.991 Preventive Health and Health Services Block Grant $4,231 - 1
93.667 Social Services Block Grant $2,351 - 1
16.607 Bulletproof Vest Partnership Program $2,288 - 1
93.747 Elder Abuse Prevention Interventions Program $1,369 - 1
16.710 Public Safety Partnership and Community Policing Grants $1,219 - 1
93.645 Stephanie Tubbs Jones Child Welfare Services Program $883 - 1

Contacts

Name Title Type
C31JFNYLGD75 Paul Kunesh Auditee
9203887164 Amber Drewieske Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. The accompanying schedules of expenditures of federal and state awards for the County are presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) and the State Single Audit Guidelines issued by the Wisconsin Department of Administration. The schedules of expenditures of federal and state awards include all federal and state awards of the County. Because the schedules present only a selected portion of the operations of the County, it is not intended to and does not present the financial position, changes in net position, or cash flows of the County.
Title: OVERSIGHT AGENCIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. The federal and state oversight agencies for the County are as follows: Federal – U.S. Department of Health and Human Services State – Wisconsin Department of Health Services
Title: TITLE 19 MEDICAL ASSISTANCE PAYMENTS Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. The schedules of expenditures of federal and state awards do not include recorded revenues of $1,981,102 received by the County for Title 19 Medical Assistance programs. The payments are considered a contract for services between the state and the county and therefore are not reported as federal or state awards.
Title: PASS THROUGH ENTITIES Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. Federal and State awards have been passed through the following entities: GWAAR – Greater Wisconsin Agency on Aging Resources WI DCF – Wisconsin Department of Children and Families WI DHS – Wisconsin Department of Health Services WI DMA – Wisconsin Department of Military Affairs WI DOJ – Wisconsin Department of Justice WI DOT – Wisconsin Department of Transportation Marquette County
Title: STATE DIRECT PAYMENTS Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. Payments made directly to recipients and vendors by the state of Wisconsin under the FoodShare Wisconsin program on behalf of the County are not included in the schedules of expenditures of federal and state awards.
Title: STATE OF WISCONSIN COMMUNITY AIDS REPORTING SYSTEM Accounting Policies: Revenues and expenditures in the schedules are presented in accordance with the modified accrual basis of accounting and are generally in agreement with revenues and expenditures reported in the County’s 2023 fund financial statements. Such expenditures are recognized following the cost principles contained in the Uniform Guidance and the State Single Audit Guidelines. Under these principles, certain types of expenditures are not allowable or are limited as to reimbursement. Accrued revenue at year-end consists of federal and state program expenditures scheduled for reimbursement to the County in the succeeding year while unearned revenue represents advances for federal and state programs that exceed recorded County expenditures. Because of subsequent program adjustments, these amounts may differ from the prior year’s ending balances. De Minimis Rate Used: N Rate Explanation: The County has not elected to charge a de minimis rate of 10% of modified total costs. The Wisconsin Departments of Health Services (DHS) and Children and Families (DCF) utilize the Community Aids Reporting System (CARS) and the System for Payments and Reports of Contracts (SPARC) for reimbursing the County for various federal and state program expenditures. The expenditures reported on the schedules of expenditures of federal and state awards for various DHS & DCF programs agree with the expenditures reported on the June 2024 GEARS for the Human Services and Public Health Departments, and the December 2023 SPARC for Child Support and Child Care programs.

Finding Details

Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.
Finding 2023-002
2023-002 Uniform Guidance and State Single Audit Guidelines Findings Uniform Grant Guidance Implementation Significant Deficiency in Internal Control over Compliance Federal Agency: All Federal Program Title: All Assistance Listing Number: All Pass-Through Agency: All Pass-Through Numbers(s): All Award Period: All Compliance Requirement Allowable costs/cost principles, cash management, procurement, and reporting Criteria or Specific Requirement Uniform Guidance requires the County to maintain certain policies related to cash management, cost allowability, procurement, and conflict of interest provisions, along with appropriate financial management systems and internal controls over federal awards to safeguard federal funds. Condition The County has various policies and procedures in place to safeguard its assets and establish related controls over receipts, disbursements, payroll transactions and general ledger maintenance. Federal awards received and disbursed by the County are managed through these county-wide policies and procedures; however, the policies and procedures have not been evaluated to ensure compliance with requirements of Uniform Guidance. As an example, the County is required to have an allowable cost policy which establishes the responsible officials who are able to determine if a cost is allowable. While expenditures tested had documentation of approval, implementing a formal policy in accordance with Uniform Guidance would improve transparency and effectiveness of the County’s documentation. Questioned Costs None Context While performing audit procedures, it was noted that the County does not have policies in place that conform to Uniform Grant Guidance requirements. Cause The County has not finalized an assessment of its financial management system and related internal controls over federal awards, along with an evaluation of existing policies for compliance with Uniform Guidance by year-end. Effect The County could become noncompliant with requirements of Uniform Guidance, resulting in future findings and questioned costs related to federal awards administered by the County. Repeat Finding The finding is a repeat of a finding in the immediately prior year. Prior year finding number was 2022-002. Recommendation We recommend the County finalize the assessment of its financial management system and related internal controls over federal awards during 2024. This assessment should include an evaluation of existing policies and procedures to determine where additional enhancements should be made or new policies created, a plan to communicate these policies to County employees, and procedures to periodically review and update, as considered necessary. Views of Responsible Officials There is no disagreement with the audit finding.