Audit 353211

Project and Expenditure Report. Criteria – The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The County is required to submit an annual Project and Expenditure Report. This report is a report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000 and other information. The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the annual report be submitted to the U.S. Treasury by April 30. Condition – The Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds due April 30, 2023 could not be located. Therefore, we were unable to determine if the report was submitted as required. Cause – County procedures have not been established to ensure documentation of the report being submitted is maintained. Effect – The lack of established policies and procedures resulted in the County not being in compliance with requirements of the Compliance and Reporting Guidance. Recommendation – The County should establish policies and procedures to ensure documentation of reports being submitted is maintained to confirm the County is in compliance with requirements of the Compliance and Reporting Guidance. Response – I am developing a project board that will include a listing of all reports due throughout the year, which will assist this office is ensuring all reports are completed on time. Conclusion – Response accepted.

Project and Expenditure Report. Criteria – The Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The County is required to submit an annual Project and Expenditure Report. This report is a report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000 and other information. The Compliance and Reporting Guidance, State and Local Fiscal Recovery Funds, requires the annual report be submitted to the U.S. Treasury by April 30. Condition – The Annual Project and Expenditure Report for the Coronavirus State and Local Recovery funds due April 30, 2023 could not be located. Therefore, we were unable to determine if the report was submitted as required. Cause – County procedures have not been established to ensure documentation of the report being submitted is maintained. Effect – The lack of established policies and procedures resulted in the County not being in compliance with requirements of the Compliance and Reporting Guidance. Recommendation – The County should establish policies and procedures to ensure documentation of reports being submitted is maintained to confirm the County is in compliance with requirements of the Compliance and Reporting Guidance. Response – I am developing a project board that will include a listing of all reports due throughout the year, which will assist this office is ensuring all reports are completed on time. Conclusion – Response accepted.