AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.
AL Number 93.044/93.045/93.053 Aging Cluster
Criteria: Pursuant to 2 CFR Section 208328, the awarding agency must collect financial information, and 2 CFR Part 200, Subpart F requires auditors to obtain an understanding of the non-federal entity's internal control over federal programs sufficient to plan the audit to support a low assessed level of control risk for major programs, plan the testing of internal control over major programs to support a low assessed level of control risk for the assertions relevant to the compliance requirements for each major program, and perform testing of internal control as planned.
Condition: For the aging Cluster reports tested, ZA was unable to determine whether the reports submitted were reviewed and approved.
Cause: The County's internal control procedures to ensure compliance with Reporting requirements were not operating as designed.
Effect: The County’s controls over Reporting were not operating effectively.
Questioned Costs: None.
Recommendation: The County should ensure that all program reports are properly approved prior to submission.
Management's Response: Management agrees with the finding and is implementing procedures to correct it. Applicable staff will be briefed on the finding and training will be provided on both written policy and procedure. The County has a quality assurance program to monitor and ensure all reports are reviewed prior to submission.