2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.
2024-001
Federal Agency: U.S. Department of the Treasury
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF)
Assistance Listing Number: 21.027
Federal Award Identification Number and Year: SLFRP1640 2021
Pass-Through Agency: Not Applicable
Pass-Through Number(s): Not Applicable
Award Period: March 3, 2021 – December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably
reflect the total activity for which the employee is compensated by the recipient, not exceeding 100
percent of compensated activities.
Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged
to the award in excess of actual hours worked with 224 hours charged to the program and only 168
worked.
Questioned costs: $2,028.
Context: The County identified this issue prior to the audit and attempted to correct it, however an
incorrect project code was applied in the correction, so the amount was not removed as intended and
resulted in costs charged to the program above what was incurred.
Cause: An error was made in the process of allocating costs to this award and another error was made
in the process of correcting the error. These errors were not identified in the County’s review process.
Effect: The County charged $2,028 to the award that was not based on employee compensation.
Repeat Finding: Not a repeat finding.
Recommendation: We recommend the County improve the review process over allocating payroll
costs to ensure that payroll costs charged were for the proper amounts.
Views of responsible officials: There is no disagreement with the audit finding.