Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Criteria: The financial statements are the responsibility of the county’s management, including the prevention
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
or detection of material misstatements in the presentation and disclosure of the financial statements. Nonaudit
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
services performed by the auditor in the preparation of the financial statements cannot be considered
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
compensating controls.
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Condition: The county engages their auditors to provide non-audit services for the preparation of its financial
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
statements. Although common for municipalities the size of the county, this condition represents a control
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
deficiency over the financial reporting process that is required to be reported under professional standards as
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
long as management makes all financial reporting decisions and accepts responsibility for the content of the
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
financial statements. However, those activities performed by the auditor are not a substitute for, or extension
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
of, internal controls over the preparation of the financial statements in accordance with the modified cash basis
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
of accounting.
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Cause: The county’s accounting personnel do not possess the advanced training that would provide the
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
expertise necessary to prepare the financial statements and related notes in accordance with the modified cash
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
basis of accounting, and therefore may not be able to prevent or detect a material misstatement in the
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
preparation and disclosure of the financial statements. Misstatements in financial statements may include not
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
only misstated financial amounts, but also the omission of required disclosures.
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Effect: Material misstatement in the preparation and disclosure of the financial statements in accordance with
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
GAAP may not be prevented or detected. Misstatements in financial statements include not only misstated
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
dollar amounts, but also the omission of required disclosures.
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Recommendations: We understand that it may not be practical to acquire or allocate the internal resources to
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
perform all of the controls necessary over financial reporting. However, management (including the county
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
court) should mitigate this deficiency by keeping informed about the county’s internal controls, performing
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
supervisory reviews, studying the financial statements and related footnote disclosures, and understanding its
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
responsibility for the financial statements as a whole.
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
This deficiency is related specifically to the preparation of modified cash basis financial statements and does
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
not adversely affect the county’s ability to initiate, authorize, record, process, or report financial data reliably
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
in accordance with their budget basis of accounting.
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Responsible Official’s Response: We understand the importance of risk management and the need to address
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
risks in an informed, cost-beneficial way. As a result of our cost-benefit analysis we have determined the value
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
of incurring the additional expense of hiring a staff person or another firm to prepare our financial statements
Title: 2024-001 Financial Statement Preparation
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
does not justify the cost.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Criteria: The schedule of expenditures of federal awards (SEFA) is the responsibility of the county’s
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
management, including the prevention or detection of material misstatements in the presentation and
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
disclosures of SEFA. Services performed in reconciling the SEFA to the trial balance during the annual
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
compliance audit cannot be considered compensating controls of the county.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Condition: During our reconciliation of the SEFA to the financial statements, and testing of controls, we noted
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
material omissions from program expenditures reported. Additionally, identification of funds passed-thru to
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
subrecipients were omitted from the county drafted SEFA.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Cause: The county’s system of controls over the SEFA is lacking effective controls over completeness.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Effect: Material misstatement in the preparation and disclosure of the financial statements in accordance with
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
GAAP may not be prevented or detected. Misstatements in financial statements include not only misstated
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
dollar amounts, but also the omission of required disclosures.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Recommendations: We recommend the county develop further control procedures over drafting the SEFA to
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
address completeness. We recommend the county develop a system of tracking federal awards and related
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
compliance requirements to assist in accumulating information to prepare the SEFA.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
This deficiency is related specifically to the preparation of the SEFA and does not reflect on the controls over
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
compliance or transactional controls.
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Responsible Official’s Response: We understand the importance of risk management and the need to address
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
risks in an informed, cost-beneficial way. We have addressed this finding with plans to develop controls over
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
preparing the SEFA. Specifically, we intend to track compliance requirements for all grants in a database to
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
address internal control issues over completeness. We also intend to implement review and approval controls
Title: 2024-002 Preparation of the Schedule of Expenditures of Federal Awards
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
over the county drafted SEFA.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Federal Awarding Agency: U.S. Department of Agriculture
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Federal Program title and ALN number: Forest Service Schools and Roads Cluster, ALN #10.666
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Compliance Requirements applicable to findings: Earmarking and Special Tests and Provisions
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Findings: Significant Deficiency in internal controls over compliance of major programs.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Questioned Costs: $2,560 in likely questioned costs.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Criteria or specific requirement (including statutory, regulatory, or other citation): The Secure Rural Schools
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
and Community Self-Determination Act of 2000 requires a county receiving funds under the Forest Service
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Schools and Roads Cluster to perform an allocation of funds between Title I, II, and II under based on county
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
court certified allocations. In the current year, that allocation included a federal sequestration of funds that
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
was also required to be allocated to Title I and Title III, which resulted in noncompliance with the requirements
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
related to earmarking and with special tests and provisions.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Condition and context: During our review of the allocation of 2023 funds received, we noted an error in the
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
allocation performed by the county. Title I had an under allocation of funds by $2,560, and Title III was
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
overallocated by the same $2,560.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Cause: There is a lack of internal control over earmarking and special tests and provisions over allocation of
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Forest Service Schools and Roads funding.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Effect: The effect is noncompliance with earmarking and special tests and provisions requirements.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Recommendation: It is recommended that the county implement review procedures over the annual receipt to
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
verify amounts allocated are complete and accurate prior to posting to the general ledger.
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
finding. It is the intention of the county to implement a review process to be completed prior to making formal
Title: 2024-003 Forest Services Schools and Roads Cluster, ALN #10.66
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
allocation for the Forest Service Schools and Roads Cluster.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Federal Awarding Agency: U.S. Department of Justice
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Federal Program title and ALN number: Public Safety Partnership and Community Policing Grants, ALN #16.710
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Compliance Requirements applicable to findings: Reporting
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Findings: Material Weakness in internal controls over compliance of major programs and material
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
noncompliance.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Questioned Costs: No known or likely questioned costs identified.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Criteria or specific requirement (including statutory, regulatory, or other citation): As outlined in the grant
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
agreement, the county was responsible for submitting semi-annual programmatic performance reports that
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
described project activities during the reporting period and quarterly Federal Financial Reports using Standard
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Form 425 (SF-425).
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Condition and context: Semiannual performance reports and quarterly SF-425 reports were not submitted as
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
required under the program.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Cause: There is a lack of internal control over reporting. No secondary review or approval over the grant
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
agreement occurred to ensure all applicable compliance requirements were identified and no secondary
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
approval steps over reports submitted occurred, which might have ensured timely or complete report
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
submissions.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Effect: The effect is noncompliance with reporting and noncompliance material to the program requirements.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Recommendation: It is recommended that the county implement a process to ensure grant managers receive
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
appropriate training over compliance with federal program requirements. Secondary review and approval over
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
all required reporting applicable to the programs would ensure timely and complete report submissions.
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
Views of Responsible Officials and Planned Corrective Actions: The county understands and concurs with this
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
finding. Ensuring program managers receive appropriate training to review grant agreements and identify all
Title: 2024-004 Public Safety Partnership and Community Policing Grants, ALN #16.710
Accounting Policies: None
De Minimis Rate Used: N
Rate Explanation: The county has not elected to use the 10% de minimis indirect cost rate.
applicable material program requirements will help ensure reports are submitted timely and completely.