FAC Explorer

Audit 33844

FY End
2022-06-30
Total Expended
$1.79M
Findings
2
Programs
8
Organization: Curry County, Oregon (OR)
Year: 2022 Accepted: 2023-09-20
Auditor: Mossadams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
33546 2022-002 Significant Deficiency Yes I
609988 2022-002 Significant Deficiency Yes I

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $1.05M Yes 1
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $107,050 - 0
15.227 Distribution of Receipts to State and Local Governments $75,342 - 0
16.575 Crime Victim Assistance $69,240 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $68,745 - 0
39.002 Disposal of Federal Surplus Real Property $60,794 - 0
97.042 Emergency Management Performance Grants $52,213 - 0
90.404 2018 Hava Election Security Grants $140 - 0

Contacts

Name Title Type
YN13JH8REQV1 Frank Jerome Auditee
5412473254 Amanda McCleary-Moore Auditor
No contacts on file

Notes to SEFA

Title: Note 1 - Basis of Presentation Accounting Policies: Expenditures reported on the schedule of expenditure of federal awards are reported on the modifiedaccrual basis of accounting. Such expenditures are recognized following the cost principles contained inthe Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as toreimbursement. Negative amounts shown on the schedule represent adjustments or credits made in thenormal course of business to amounts reported as expenditures in prior years.The County has elected to use the ten percent de minimis indirect cost rate as allowed under the UniformGuidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards includes federal grant activity under programs of the federal government. The information in this schedule is presented in accordance with the audit 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, it is not intended to and does not present the net position, changes in net position, or cash flows of the County.
Title: Note 3 - Subrecipients Accounting Policies: Expenditures reported on the schedule of expenditure of federal awards are reported on the modifiedaccrual basis of accounting. Such expenditures are recognized following the cost principles contained inthe Uniform Guidance, wherein certain types of expenditures are not allowed or are limited as toreimbursement. Negative amounts shown on the schedule represent adjustments or credits made in thenormal course of business to amounts reported as expenditures in prior years.The County has elected to use the ten percent de minimis indirect cost rate as allowed under the UniformGuidance. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The County did not pass any award through to subrecipients for the year ended June 30, 2022.

Finding Details

Finding 2022-002
Identification of the federal program: ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Criteria or specific requirement: Per 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with state, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Condition/Context: The County has not updated their procurement policy since 2008 and the policy in place does not conform to the procurement standards identified in ?? 200.317 through 200.327. Although no instances of noncompliance were noted, we believe there is risk of noncompliance as a result of the outdated procurement policy. Cause: Lack of staffing and turnover in the legal department and finance department resulted in delays in implementing a new procurement policy. Effect: Potential noncompliance with procurement and suspension and debarment. Repeated finding: Yes, prior year 2021-004 Questioned costs: None. Recommendation: We recommend the County update their procurement policy to document procurement procedures that conform to the procurement standards identified in ?? 200.317 through 200.327 and establish internal controls to ensure the procurement policy is followed. Views of responsible officials: Curry County updated its procurement policy January 2023 to conform with procurement standards and establish internal controls.
Finding 2022-002
Identification of the federal program: ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Fund Criteria or specific requirement: Per 2 CFR 200.318, non-Federal entities must have and use documented procurement procedures, consistent with state, local, and tribal laws and regulations and the standards of this section, for the acquisition of property or services required under a Federal award or subaward. The non-Federal entity's documented procurement procedures must conform to the procurement standards identified in ?? 200.317 through 200.327. Condition/Context: The County has not updated their procurement policy since 2008 and the policy in place does not conform to the procurement standards identified in ?? 200.317 through 200.327. Although no instances of noncompliance were noted, we believe there is risk of noncompliance as a result of the outdated procurement policy. Cause: Lack of staffing and turnover in the legal department and finance department resulted in delays in implementing a new procurement policy. Effect: Potential noncompliance with procurement and suspension and debarment. Repeated finding: Yes, prior year 2021-004 Questioned costs: None. Recommendation: We recommend the County update their procurement policy to document procurement procedures that conform to the procurement standards identified in ?? 200.317 through 200.327 and establish internal controls to ensure the procurement policy is followed. Views of responsible officials: Curry County updated its procurement policy January 2023 to conform with procurement standards and establish internal controls.