Audit 350672

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.

Condition – During our audit, we noted three of seven monthly Federal Financial Reports were filed late. Specifically, the July 2023, August 2023 and May 2024 reports were filed later than 30 days as required under the County’s contract. Effect – There is an increased risk that financial reports are not filed or not filed in a timely manner. Cause – The County does not have an effective system to monitor the preparation and review of the federal reporting process to determine whether the required reports are filed in a timely manner. Criteria – Federal regulations (2 CFR §200.327) and the terms of the federal grants and contracts require that financial reports be filed within 30 days and supported by accurate documentation, such as general ledger reports. Recommendation – We recommend that the County improve internal controls over grant reporting that includes a process that identifies reporting requirements, including reporting deadlines, and monitors timely grant reporting. Management’s Response – The County’s responsible officials’ views and planned corrective action are in its corrective action plan at the end of the report.