2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-005 – Subrecipient Monitoring – Community Services Block Grant, ALN 93.569 Criteria - 2 CFR Part 200.331 contains the requirements for pass-through entities. Organizations are required to evaluate each subrecipient’s risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring. Condition - The County did not follow the documented policy or procedure for evaluating potential subgrantees’ risk of noncompliance prior to award of subgrants for purposes of determining the appropriate subrecipient monitoring. Cause - The County was not aware of their own policy and the requirements of Uniform Guidance related to pass-through entities’ responsibility to perform and retain written risk assessment as part of subrecipient monitoring. Effect - The County has failed to comply with their own policy and therefore Uniform Guidance requirements with respect to evaluating the risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for each recipient. Therefore, the subrecipient monitoring performed during the year was not tailored to the risks present in their subrecipient entities. Context - The County does have a policy in place in conformity with the Federal Uniform Guidance criteria relating to evaluating the risk of noncompliance prior to awarding subgrants. However, the policy was not followed during the fiscal year under audit. Recommendation - We recommend that the County follow their policy to perform risk assessment procedures as part of the subgrant process so that subrecipients can be monitored as required by 2 CFR 200.331. Written documentation of the subrecipient’s risk of noncompliance should be completed and maintained prior to award approval. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.
2023-004 –Internal Controls Over the Bank Account Reconciliations of the General County Criteria - The control deficiency exists as County personnel did not reconcile the main operating bank account for the County during the fiscal year under audit. Internal controls are key to ensuring that account balances are accurate. Condition - The County did not reconcile the operating account during the year under audit. This was discovered during audit procedures when County personnel were unable to provide a bank reconciliation that agreed to their accounting records. Cause - Cause
In our judgment, the breakdown in internal controls resulted from both lack of oversight and lack of knowledge. The employee tasked with reconciling the bank accounts was not aware of the importance of the task and was not held accountable for completing it. Effect - The breakdown of internal controls allowed the County to operate for the entire fiscal year under audit without once reconciling the main operating account of the County Treasurer. Timely bank reconciliations can provide many benefits to the County including, but not limited to: safeguarding cash by detecting errors on the part of the bank or the County; bringing awareness of recording errors or other problems within the accounting system; and ensuring that account balances are correct, allowing the governing body to make more informed decisions. Context - The County does have an internal control policy in place requiring the monthly reconciliation of all bank accounts. However, the policy was not followed during the fiscal year under audit. Recommendation - It was our recommendation that the County immediately comply with their own internal control processes over the bank account reconciliation process. Every individual bank account of the County should be reconciled at month end and in a timely manner to ensure proper cash receipting and overall financial reporting. Views of Responsible Officials and Planned Corrective Actions - See Exhibit I.