FAC Explorer

Audit 320379

FY End
2023-12-31
Total Expended
$4.08M
Findings
12
Programs
21
Organization: Skamania County (WA)
Year: 2023 Accepted: 2024-09-23
Auditor: Office of the Washington State Auditor

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497605 2023-001 Significant Deficiency - I
497606 2023-001 Significant Deficiency - I
497607 2023-001 Significant Deficiency - I
497608 2023-001 Significant Deficiency - I
497609 2023-001 Significant Deficiency - I
497610 2023-001 Significant Deficiency - I
1074047 2023-001 Significant Deficiency - I
1074048 2023-001 Significant Deficiency - I
1074049 2023-001 Significant Deficiency - I
1074050 2023-001 Significant Deficiency - I
1074051 2023-001 Significant Deficiency - I
1074052 2023-001 Significant Deficiency - I

Programs

ALN Program Spent Major Findings
10.665 Schools and Roads - Grants to States $1.39M - 0
21.027 Covid 19 - Coronavirus State and Local Fiscal Recovery Funds $680,990 Yes 0
21.032 Covid 19 - Local Assistance and Tribal Consistency Fund $503,903 - 0
20.205 Highway Planning and Construction $277,237 Yes 1
16.575 Crime Victim Assistance $62,211 - 0
93.276 Drug-Free Communities Support Program Grants $42,866 - 0
93.563 Child Support Services $36,449 - 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $32,509 - 0
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $32,032 - 0
64.035 Veterans Transportation Program $26,176 - 0
93.069 Public Health Emergency Preparedness $23,618 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $14,601 - 0
16.588 Violence Against Women Formula Grants $13,785 - 0
93.994 Maternal and Child Health Services Block Grant to the States $11,085 - 0
93.268 Immunization Cooperative Agreements $9,993 - 0
10.025 Plant and Animal Disease, Pest Control, and Animal Care $6,600 - 0
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $4,750 - 0
93.053 Nutrition Services Incentive Program $4,522 - 0
93.778 Medical Assistance Program $3,689 - 0
93.071 Medicare Enrollment Assistance Program $1,250 - 0
96.008 Social Security - Work Incentives Planning and Assistance Program $600 - 0

Contacts

Name Title Type
QGNENMA6UFU7 Robert Waymire Auditee
5094273731 Lindsay Osborne Auditor
No contacts on file

Notes to SEFA

Title: Note 3 - Advances Accounting Policies: Note 1 - Basis of Accounting - This Schedule is prepared on the same basis of accounting as the Skamania County financial statements. The County uses the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 2 - Federal Indirect Cost Rate(s) - The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $1,873 claimed as an indirect cost recovery using an approved indirect cost rate of 12 percent. The County received $2,021,482 in 2023 under the assistance listing 21.027 – American Rescue Plan Act – LATCF. The County anticipates expending all of the ARPA – LATCF funds before FYE 12/31/2024 in accordance with the Coronavirus State and Local Fiscal Recovery Funds Final Rule of the US Department of the Treasury.
Title: Note 4 - Program Costs Accounting Policies: Note 1 - Basis of Accounting - This Schedule is prepared on the same basis of accounting as the Skamania County financial statements. The County uses the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 2 - Federal Indirect Cost Rate(s) - The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $1,873 claimed as an indirect cost recovery using an approved indirect cost rate of 12 percent. The amounts shown as current year expenditures represent only the federal award portion of the program costs. Entire program costs, including the County’s portion, are more than shown. Such expenditures are recognized following the cost principles contained in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, wherein certain types of expenditures are not allowable or are limited as to reimbursement.
Title: Note 5 - Program Income Accounting Policies: Note 1 - Basis of Accounting - This Schedule is prepared on the same basis of accounting as the Skamania County financial statements. The County uses the cash basis of accounting. De Minimis Rate Used: N Rate Explanation: Note 2 - Federal Indirect Cost Rate(s) - The County has not elected to use the 10-percent de minimis indirect cost rate allowed under the Uniform Guidance. The amount expended includes $1,873 claimed as an indirect cost recovery using an approved indirect cost rate of 12 percent. For certain grants, program income is generated when administering federal programs or projects. The receipt of program income is reflected on the SEFA using the deductive method. The total grant expenditures are presented net of program income. Program income was applied toward grant costs as follows: CFDA Program Revenue 93.044 Senior Transport $6,330 93.045 Congregate Meals $4,550 93.045 Home Delivered Meals $1,556

Finding Details

Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.
Finding 2023-001
Skamania County January 1, 2022 through December 31, 2023 2023-001 The County did not have adequate controls for ensuring compliance with federal procurement requirements. Assistance Listing Number and Title: 20.205, Highway Planning and Construction Federal Grantor Name: Federal Highway Administration, U.S. Department of Transportation Federal Award/Contract Number: N/A Pass-through Entity Name: Washington State Department of Transportation Pass-through Award/Contract Number: STRP-30MR-(001) / STPR-HIPR-2030-(007) / BHOS-2030(008) / STBGR-30A3(001) / STBGR-2030(009) / HISP-000S(639) Known Questioned Cost Amount: $0 Prior Year Audit Finding: N/A Description of Condition During fiscal year 2023, the County spent $1,037,422 in Highway Planning and Construction program funds. The program’s objective is to provide funds for the planning, design, construction, and rehabilitation of highways and bridge transportation systems. Federal regulations require recipients to establish and maintain internal controls that ensure compliance with program requirements. These controls include understanding program requirements and monitoring the effectiveness of established controls. Federal regulations also require recipients to establish and follow their own documented procurement procedures, which must conform to the Uniform Guidance procurement standards found in 2 CFR § 200.318-327. The procedures must reflect the most restrictive of applicable federal, state or local procurement thresholds and methods when using federal funds to procure goods and services. Governments must apply the more restrictive requirements by obtaining quotes or following a competitive procurement process, depending on the estimated cost of the procurement activity. Our audit found the County’s internal controls were ineffective for ensuring compliance with federal procurement requirements. Specifically, the County did not establish its own written procurement procedures, as federal regulations require. We consider this deficiency in internal controls to be a significant deficiency. Cause of Condition Management and staff were unaware the County was required to have and use its own written procurement procedures. Effect of Condition Although the County did not establish its own written policy and procedures before procuring with program funds, it did comply with federal requirements for soliciting and awarding engineering and public works contracts. However, without these written policies and procedures, the County is at greater risk of noncompliance with the most restrictive of federal, state or local procurement methods and requirements when using federal funds to procure contractors. Recommendation We recommend the County establish written procurement procedures that conform to federal procurement requirements. County’s Response The County has already begun putting together an informal bidding policy and procedure document that will include a federal procurement section. Once the policy is in place, it will be distributed to all departments for their use. Auditor’s Remarks We thank the County for its cooperation throughout the audit and the steps it is taking to address these concerns. We will review the status of the County’s corrective action during our next audit. Applicable Laws and Regulations Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance), section 516, Audit findings, establishes reporting requirements for audit findings. Title 2 CFR Part 200, Uniform Guidance, section 303, Internal controls, describes the requirements for auditees to maintain internal controls over federal programs and comply with federal program requirements. The American Institute of Certified Public Accountants defines significant deficiencies and material weaknesses in its Codification of Statements on Auditing Standards, section 935, Compliance Audits, paragraph 11. Title 2 CFR Part 200, Section 318, General procurement standards, establishes requirements for written procedures.