Audit 341288

2024-001 Department of the Treasury FFAL #21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – SLFRP0336 for 2021 Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The County’s quarterly Project and Expenditure Report for the quarter ended September 2023 reported several items as current period obligations that were reported as current period obligations in the previous quarter. Cause: The County’s internal control process included a secondary review and approval of the Project and Expenditure Reports. However, the review did not identify the errors in the amounts reported as current period obligations in the September 2023 report. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None reported. Context: A nonstatistical sample of two out of the four quarterly Project and Expenditure Reports were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the amounts reported as current period obligations within the Project and Expenditure Reports. Views of Responsible Officials: The Finance Director currently reconciles cumulative expenditures to the reports prepared by the Senior Accountant before signing and dating the report, prior to submission by the Senior Accountant. There will be no additional current obligations in the future due to the December 31, 2024 deadline for obligations.

2024-001 Department of the Treasury FFAL #21.027 COVID-19 - Coronavirus State and Local Fiscal Recovery Funds Applicable Federal Award Number and Year – SLFRP0336 for 2021 Reporting Significant Deficiency in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The County’s quarterly Project and Expenditure Report for the quarter ended September 2023 reported several items as current period obligations that were reported as current period obligations in the previous quarter. Cause: The County’s internal control process included a secondary review and approval of the Project and Expenditure Reports. However, the review did not identify the errors in the amounts reported as current period obligations in the September 2023 report. Effect: Inaccurate information was reported to the federal awarding agency. Questioned Costs: None reported. Context: A nonstatistical sample of two out of the four quarterly Project and Expenditure Reports were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of the amounts reported as current period obligations within the Project and Expenditure Reports. Views of Responsible Officials: The Finance Director currently reconciles cumulative expenditures to the reports prepared by the Senior Accountant before signing and dating the report, prior to submission by the Senior Accountant. There will be no additional current obligations in the future due to the December 31, 2024 deadline for obligations.