2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-002 (2023-002) – INACCURATE SCHEDULE OF EXPENDITURES OF FEDERAL AWARDS
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The Schedule of Expenditures of Federal Awards (SEFA) was provided timely to the auditors; however, several adjustments were identified during the audit process:
• Adjustments were required to properly record accruals and present expenditures on the modified accrual basis, resulting in a reduction of expenditures by $140,941.
• The SEFA incorrectly included state-funded expenditures, requiring an adjustment that reduced reported federal expenditures by $50,766.
• A disbursement related to the Local Assistance & Tribal Consistency Fund grant was initially posted incorrectly (reversed) in the general ledger. Correcting this error resulted in an increase in reported federal expenditures by $1,000,509.
Without accurate recording of federal award expenditures, auditors cannot appropriately assess and select federal programs for testing as mandated by the Single Audit Act. Moreover, insufficient internal controls increase the risk of noncompliance and potential disallowed federal expenditures.
Management’s Progress Toward Prior Year Corrective Action Plan: The County has made progress toward addressing the prior year’s SEFA accuracy finding; however, additional corrections remain necessary, as noted above.
Criteria
2 CFR § 200.303 requires non-Federal entities receiving Federal awards to establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. Good internal control practices require the entity to have documented procedures for:
• Properly identifying federal, state, and other funding sources.
• Classifying expenditures accurately under the correct federal assistance listing numbers.
• Ensuring expenditures reported on the SEFA are accurate and presented according to requirements.
Additionally, 2 CFR 200.510(b) mandates the preparation of an accurate and complete SEFA for the audit period, including federal expenditures as determined in accordance with 2 CFR 200.502.
Cause
The County lacks comprehensive controls to ensure that all federal expenditures are correctly tracked, accurately classified, and properly reported on the SEFA.
Effect
Without accurate, timely tracking and reporting of federal expenditures, the County is at risk of improperly accounting for federal awards, potentially leading to noncompliance, questioned costs, or repayment obligations.
Recommendation
We recommend that the County establish, document, and implement a comprehensive internal control structure specifically designed to:
• Clearly identify, track, and report grant expenditures.
• Accurately distinguish between federal and non-federal expenditures.
• Prepare and review the SEFA regularly to ensure completeness, accuracy, and compliance with modified accrual accounting requirements.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-005 (2023-008) – INADEQUATE POLICIES AND PROCEDURES UNDER UNIFORM GUIDANCE
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County does not have written policies and procedures in place addressing key requirements under 2 CFR 200 (Uniform Guidance), specifically those required in Subparts D and E.
Management’s Progress Toward Prior Year Corrective Action Plan:
No progress has been made toward resolving this finding as of June 30, 2024.
Criteria
Uniform Guidance (2 CFR Part 200) mandates documented procedures in several critical areas of federal program management, including cash management, allowable costs, procurement, and conflict of interest:
Cash Management (2 CFR §200.302(b)(6)):
Requires written procedures detailing how the County manages cash flows for federal programs. Procedures should clearly define responsibilities for monitoring cash transactions, the timing of cash drawdowns, reimbursement claims, obligations, and the verification steps taken to ensure compliance.
Allowable Costs (2 CFR §200.302(b)(7)):
Requires written procedures specifying how allowable costs are determined, documented, reviewed, and claimed under each federal program in compliance with the Uniform Guidance cost principles.
Procurement (2 CFR §200.318(a)):
Requires documented procurement policies that adhere to federal standards as well as applicable State, local, and tribal laws. These procedures must clearly outline steps for soliciting, evaluating, awarding, and documenting procurements using federal funds.
Cause
The County has not developed or implemented written policies and procedures to address the federal program financial management requirements under the Uniform Guidance.
Effect
The absence of required written procedures places the County at risk of noncompliance with Uniform Guidance, potentially resulting in sanctions, disallowed expenditures, repayment obligations, or loss of future federal funding.
Recommendation
The County should promptly develop and adopt comprehensive written procedures addressing cash management, allowable costs, procurement, and conflict of interest. Once approved, these procedures should be distributed and communicated clearly to all relevant personnel managing or overseeing federal programs.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-006 (2023-009) – SUSPENSION AND DEBARMENT
Type of Finding: (F) Significant Deficiency in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Funding Agency: U.S. Department of the Treasury
Title: COVID 19 - Coronavirus State and Local Fiscal Recovery Fund
AL #: 21.027
Award #: 23-ZH5053-23
Award Period: March 3, 2021 – December 31, 2024
Questioned Costs: None
Statement of Condition
The County does not adequately document its review process to confirm vendor suspension and debarment status prior to entering into federally funded transactions.
Management’s Progress Toward Prior Year Corrective Action Plan: There remains no documented evidence of vendor suspension and debarment checks prior to covered transactions.
Criteria
Per 2 CFR 180.300, entering into a covered transaction you must verify that the business is not excluded or disqualified by checking SAM exclusions, or collecting a certification form, or adding a clause or condition to the covered transaction.
Cause
The County has not developed or implemented procedures to address the federal program suspension and debarment documentation requirements under the Uniform Guidance.
Effect
Failing to adequately verify suspension and debarment could result in the County engaging federally funded vendors who are prohibited from participating in federal programs, potentially causing disallowed costs, repayment obligations, or the loss of future federal funding.
Recommendation
We recommend the County:
• Update procurement policies promptly to fully comply with all applicable federal procurement guidelines.
• Establish and implement documented processes for verifying and recording suspension and debarment checks before engaging in covered transactions.
• Provide ongoing training for procurement staff to ensure proper understanding and consistent application of federal procurement standards, specifically regarding suspension/debarment checks.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-007 (2023-012) – EQUIPMENT AND REAL PROPERTY MANAGEMENT
Type of Finding: (E) Material Weakness in Internal Control Over Compliance of Federal Awards and (G) Instance of Non-compliance related to Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
The County was not able to provide a complete and accurate equipment listing tracking items purchased with federal funding nor did the County conduct a physical inventory identifying federal assets.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024.
Criteria
Per 2 CFR 200.303(a), the non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework,” issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).
Per 2 CFR 200.313(d)(1) Property records must be maintained that include a description of the property, a serial number or other identification number, the source of funding for the property (including the FAIN), who holds title, the acquisition date, and cost of the property, percentage of Federal participation in the project costs for the Federal award under which the property was acquired, the location, use and condition of the property, and any ultimate disposition data including the date of disposal and sale price of the property.
Per 2 CFR 200.313(d)(2), a physical inventory of program property must be taken and the results reconciled with the property records at least once every 2 years.
Cause
The County is not following policy and procedures to ensure that equipment purchased with federal funds is maintained and tracked and the County performing a physical inventory at a minimum of every two years.
Effect
The County could dispose of or lose federally funded equipment without following federal guidelines.
Recommendation
The auditor recommends the County enhance the design of its control activities and policies and procedures should be developed to ensure physical inventories are taken at least once every two years and that the County creates a tool to assist in tracking and maintaining equipment purchased with federal funds.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-008 (2023-014) – DATA COLLECTION FORM SUBMISSION
Type of Finding: (G) Instance of Non-compliance related to Federal Awards and (H) Other Non-compliance Required to be Reported per Section 12-6-5 NMSA 1978
Funding Agency: All (see Schedule of Expenditures of Federal Awards)
Title: All (see Schedule of Expenditures of Federal Awards)
AL #: All (see Schedule of Expenditures of Federal Awards)
Award #: All (see Schedule of Expenditures of Federal Awards)
Award Period: All (see Schedule of Expenditures of Federal Awards)
Questioned Costs: None
Statement of Condition
The County’s year ended June 30, 2023 data collection form was submitted to the Federal Audit clearinghouse database on October 22, 2024, and was due by March 31, 2024.
Management’s Progress Toward Prior Year Corrective Action Plan: There was no progress made in the year ended June 30, 2024. Additionally, the year ended June 30, 2024 data collection was not submitted by March 31, 2025.
Criteria
Per 2 CFR 200.512(a)(1), Report Submission: The audit must be completed and the data collection form described in paragraph (b) of this section and reporting package described in paragraph (c) of this section must be submitted within the earlier of 30 calendar days after receipt of the auditor's report(s), or nine months after the end of the audit period. If the due date falls on a Saturday, Sunday, or Federal holiday, the reporting package is due the next business day.
Cause
The County audit was not completed in a timely manner in order to submit the data collection form within the 9-month period after year ended June 30, 2023.
Effect
Not submitting the data collection form denies access to the public and grantor agencies which could lead in loss of funding needed.
Recommendation
The County should work with the auditors to ensure the audit is submitted within a time frame that allows the data collection form to be submitted prior to the nine-month period following the close of the fiscal year.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.
2024-015 – FEDERAL REPORTING COMPLIANCE
Type of Finding: (F) – Significant Deficiency in Internal Control Over Compliance of Federal Awards
Funding Agency: U.S. Department of Transportation
Title: Airport Improvement Program
AL #: 20.106
Award #: 3-35-0039-031-2024, 3-35-0039-027-2022, 3-35-0039-028-2022, 3-35-0039-029-2023
Award Period: May 1, 2024 – January 1, 2025, December 13, 2021 – December 13, 2025, June 24, 2022 – June 24, 2026, July 3, 2023 – July 7, 2027
Questioned Costs: None
Statement of Condition
During our testing of the Reporting Compliance requirement for the major program, Airport Improvement Program (AL #20.106), we noted certain reporting applicable to Commercial Service Airports, which the County’s airport is, were submitted past the deadlines as follows:
Criteria
FAA Form 5100-127, Operating and Financial Summary (OMB No. 2120-0569): Sponsors of commercial service airports are required to submit this report, which captures revenues and expenditures at the airport, including revenue surplus. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
FAA Form 5100-126, Financial Government Payment Report (OMB No. 2120-0569): The FAA is currently requiring submission only from commercial service airports. Commercial service airports are the airports most likely to generate excess revenue that could be diverted to nonairport uses. Due within 120 days of year ended June 30, 2024, (10/28) and can get 60 day extension to December 27, 2024.
Cause
Reports were submitted late due to a lack of calendaring and prioritizing report submission dates.
Effect
Late filing of reports could jeopardize future federal funding.
Recommendation
The County should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.