FAC Explorer

Audit 320535

FY End
2023-12-31
Total Expended
$2.58M
Findings
2
Programs
19
Organization: Stevens County (WA)
Year: 2023 Accepted: 2024-09-24
Auditor: Baker Tilly US LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
497922 2023-002 Significant Deficiency - L
1074364 2023-002 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.46M Yes 1
93.778 Medical Assistance Program $353,712 - 0
93.563 Child Support Enforcement $128,957 - 0
93.558 Temporary Assistance for Needy Families $108,445 - 0
21.032 Local Assistance and Tribal Consistency Fund $100,000 - 0
93.667 Social Services Block Grant $89,155 - 0
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $81,536 - 0
93.658 Foster Care_title IV-E $71,914 - 0
16.575 Crime Victim Assistance $61,394 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $59,372 - 0
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $13,817 - 0
93.590 Community-Based Child Abuse Prevention Grants $5,109 - 0
97.042 Emergency Management Performance Grants $5,053 - 0
93.645 Stephanie Tubbs Jones Child Welfare Services Program $2,882 - 0
93.575 Child Care and Development Block Grant $2,538 - 0
93.556 Promoting Safe and Stable Families $1,817 - 0
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $1,391 - 0
93.767 Children's Health Insurance Program $352 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $287 - 0

Contacts

Name Title Type
EFKLFV5CKUE4 Stephanie Buss Auditee
3202086566 Sheanne Hediger Auditor
No contacts on file

Notes to SEFA

Title: Basis of Presentation Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: Stevens County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of Stevens County (the County) under programs of the federal government for the year ended December 31, 2023. The information in this Schedule is 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). Because the Schedule presents only a selected portion of the operations of Stevens County, it is not intended to and does not present the financial position, changes in net position or cash flows of Stevens County.
Title: Reconciliation to Schedule of Intergovernmental Revenue Accounting Policies: Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Pass-through entity identifying numbers are presented where available. The underlying accounting records for some grant programs are maintained on the modified accrual basis of accounting. Under the modified accrual basis, revenues are recorded when susceptible to accrual, i.e., both measurable and available. Available means collectible within the current period or soon enough thereafter to be used to pay liabilities of the current period. Expenditures are recorded when the liability is incurred. De Minimis Rate Used: N Rate Explanation: Stevens County has not elected to use the 10% de minimis indirect cost rate allowed under the Uniform Guidance. Federal grant revenue per Schedule of Intergovernmental Revenue $2,636,611 Grants received more than 60 days after year-end, unavailable revenue in 2023: Promoting Safe and Stable Families Program 454 Temporary Assistance for Needy Families 21,947 Stephanie Tubbs Jones Child Welfare Services Program 453 Emergency Management Performance Grants 16,530 Unavailable in 2022; recognized as revenue in 2023: Highway Planning and Construction (56,925) Promoting Safe and Stable Families Program (584) Stephanie Tubbs Jones Child Welfare Services Program (1,041) John H. Chafee Foster Care Program for Successful Transition to Adulthood (148) Disaster Grants - Public Assistance (Presidentially Declared Disasters) (32,510) Expenditures per schedule of expenditures of federal awards $2,584,787

Finding Details

Finding 2023-002
Finding 2023-002: Significant Deficiency – Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of the Treasury Federal Award Identification Number: N/A Federal Award Year: December 31, 2023 Criteria: Based on 42 USC 802 and 803 as implemented by the Treasury's Interim Final Rule and Final Rule at 31 CFR Part 35, recipients of the Coronavirus State and Local Fiscal Recovery Funds are required to submit special reporting on an annual basis. This reporting is to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures for each project. Condition: The County reported cumulative obligations and cumulative expenditures incurred since the start of the program as current period obligations and current period expenditures. As a result, the annual report overstated current period obligations and current period expenditures. Questioned Costs: Not applicable. Context: There was one report required during the current year and the projects reported included erroneously overstated current period obligations and current period expenditures. The sample was not considered statistically valid. Effect: Users of the annual report may incorrectly believe that current period obligations and current period expenditures for the projects during the reporting period were higher than what the County actually obligated and expended during that period. Cause: The cumulative obligations and cumulative expenditures incurred since the start of the program were mistakenly reported as the current period obligations and current period expenditures. Recommendation: We recommend that the county implements proper review over the annual reporting process. Someone other than the preparer of the report should provide adequate review prior to finalizing the report. This review should include verification that reported current period expenditure totals agree to the underlying general ledger detail as of the report date. These procedures should be documented and retained. Management's Response: Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final report before submitting.
Finding 2023-002
Finding 2023-002: Significant Deficiency – Reporting Program: COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Agency: U.S. Department of the Treasury Federal Award Identification Number: N/A Federal Award Year: December 31, 2023 Criteria: Based on 42 USC 802 and 803 as implemented by the Treasury's Interim Final Rule and Final Rule at 31 CFR Part 35, recipients of the Coronavirus State and Local Fiscal Recovery Funds are required to submit special reporting on an annual basis. This reporting is to include current period obligations, cumulative obligations, current period expenditures and cumulative expenditures for each project. Condition: The County reported cumulative obligations and cumulative expenditures incurred since the start of the program as current period obligations and current period expenditures. As a result, the annual report overstated current period obligations and current period expenditures. Questioned Costs: Not applicable. Context: There was one report required during the current year and the projects reported included erroneously overstated current period obligations and current period expenditures. The sample was not considered statistically valid. Effect: Users of the annual report may incorrectly believe that current period obligations and current period expenditures for the projects during the reporting period were higher than what the County actually obligated and expended during that period. Cause: The cumulative obligations and cumulative expenditures incurred since the start of the program were mistakenly reported as the current period obligations and current period expenditures. Recommendation: We recommend that the county implements proper review over the annual reporting process. Someone other than the preparer of the report should provide adequate review prior to finalizing the report. This review should include verification that reported current period expenditure totals agree to the underlying general ledger detail as of the report date. These procedures should be documented and retained. Management's Response: Report was entered with project complete marked, and Administrator failed to zero out current period expenditures and obligations from previous reporting. The Administrator believes these were corrected in the report filed in 2024. The Administrator will have Auditor-Treasurer review the final report before submitting.