FAC Explorer

Audit 36520

FY End
2022-06-30
Total Expended
$15.64M
Findings
2
Programs
33
Organization: Josephine County, Oregon (OR)
Year: 2022 Accepted: 2023-03-29
Auditor: Moss Adams LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
34693 2022-002 Material Weakness - M
611135 2022-002 Material Weakness - M

Programs

ALN Program Spent Major Findings
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $3.65M Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $2.43M Yes 1
20.106 Airport Improvement Program $2.25M Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $1.12M - 0
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $561,635 - 0
20.205 Highway Planning and Construction $549,503 - 0
21.019 Coronavirus Relief Fund $538,214 - 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $419,536 - 0
93.788 Opioid Str $406,593 - 0
66.818 Brownfields Assessment and Cleanup Cooperative Agreements $378,000 - 0
16.575 Crime Victim Assistance $288,074 - 0
93.268 Immunization Cooperative Agreements $209,745 - 0
93.958 Block Grants for Community Mental Health Services $206,106 - 0
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $179,909 - 0
20.507 Federal Transit_formula Grants $168,242 Yes 0
16.585 Drug Court Discretionary Grant Program $147,654 - 0
93.889 National Bioterrorism Hospital Preparedness Program $113,160 - 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $99,490 - 0
93.069 Public Health Emergency Preparedness $95,852 - 0
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $83,231 - 0
97.039 Hazard Mitigation Grant $78,754 - 0
97.042 Emergency Management Performance Grants $74,561 - 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $47,442 - 0
93.994 Maternal and Child Health Services Block Grant to the States $38,899 - 0
66.468 Capitalization Grants for Drinking Water State Revolving Funds $35,300 - 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $33,842 - 0
66.432 State Public Water System Supervision $29,417 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $17,024 - 0
10.555 National School Lunch Program $12,030 - 0
10.553 School Breakfast Program $4,361 - 0
93.558 Temporary Assistance for Needy Families $1,368 - 0
16.607 Bulletproof Vest Partnership Program $1,305 - 0
93.898 Cancer Prevention and Control Programs for State, Territorial and Tribal Organizations $1,116 - 0

Contacts

Name Title Type
MCM8TATKED46 Ruth Nelson Auditee
5414745222 Amanda McCleary-Moore Auditor
No contacts on file

Notes to SEFA

Title: C. Non-cash Assistance Accounting Policies: A. Purpose of the Schedule. The accompanying schedule of expenditures of federal awards (the Schedule) is a supplementary schedule to Josephine County, Oregon's (the County) basic financial statements and is presented for purposes of additional analysis. Because the Schedule presents only a selected portion of the activities of the County, it is not intended to and does not present either the financial position, changes in financial position, or the cash flow of the County. Pass-through entity identifying numbers are presented where available. B. Summary of Significant Accounting Policies. Reporting Entity. The reporting entity is fully described in Note 1.A. to the County's basic financial statements. The Schedule includes all federal financial assistance programs administered by the County for the year ended June 30, 2022.Basis of Presentation. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).Federal Financial Assistance. Pursuant to Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards, federal financial assistance is defined as assistance provided by a federal agency, either directly or indirectly, in the form of grants, contracts, cooperative agreements, loans, loan guarantees, property, interest subsidies, insurance or direct appropriations. Accordingly, nonmonetary federal assistance, including federal surplus property, is included in federal financial assistance and, therefore, is reported on the Schedule, if applicable. Federal financial assistance does not include direct federal cash assistance to individuals. Solicited contracts between the County and the federal government for which the federal government procures tangible goods or services are not considered to be federal financial assistance. Basis of accounting. Receipts and expenditures are accounted for using the modified accrual basis of accounting. Revenues are recorded when measurable and available. Expenditures are recorded when a liability is incurred. De Minimis Rate Used: Y Rate Explanation: D. Indirect Rate. In accordance with the Uniform Guidance section 2 CFR 200.414(f), the County has elected to use a de minimis indirect rate of 10 percent. The County did not receive any non-cash assistance during the year. If any is received it will be included in the federal awards expended.

Finding Details

Finding 2022-002
2022-002 Subrecipient Monitoring, Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance Criteria: Under Title 2 U.S. Code of Federal Regulations Part 200.331, all pass-through entities must evaluate and document each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring as required by 200.331(b). Condition/Context: Per review of the subrecipient files for Coronavirus State and Local Recovery Funds assistance listing number 21.027, we noted both of the files tested out of a total population of four subrecipients did not document risk assessment. Cause: Lack of oversight of Federal Requirements related to subrecipient monitoring and documentation requirements for risk assessment contributed to this finding. Effect: The County is not in compliance with Federal requirement as outlined in 2 CFR 200 Section 200.331. Question costs: None. Repeat finding: No. Recommendation: We recommend internal controls be reviewed and updated to ensure that the County is in compliance with the Title 2 U.S. Code of Federal Regulation requirements for all subrecipient awards. Management?s Response: Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, a dedicated staff member will be responsible for monitoring grant compliance and completing risk assessments that were not done based on the vetting process that did occur.
Finding 2022-002
2022-002 Subrecipient Monitoring, Significant Deficiency in Internal Controls over Compliance and Instance of Noncompliance Criteria: Under Title 2 U.S. Code of Federal Regulations Part 200.331, all pass-through entities must evaluate and document each subrecipient's risk of noncompliance with Federal statutes, regulations, and the terms and conditions of the subaward for purposes of determining the appropriate subrecipient monitoring as required by 200.331(b). Condition/Context: Per review of the subrecipient files for Coronavirus State and Local Recovery Funds assistance listing number 21.027, we noted both of the files tested out of a total population of four subrecipients did not document risk assessment. Cause: Lack of oversight of Federal Requirements related to subrecipient monitoring and documentation requirements for risk assessment contributed to this finding. Effect: The County is not in compliance with Federal requirement as outlined in 2 CFR 200 Section 200.331. Question costs: None. Repeat finding: No. Recommendation: We recommend internal controls be reviewed and updated to ensure that the County is in compliance with the Title 2 U.S. Code of Federal Regulation requirements for all subrecipient awards. Management?s Response: Management of Josephine County has acknowledged that evidence of subrecipient monitoring and risk assessments were not retained in the file. While vetting was done on subrecipients a risk assessment form was not formally written. We have addressed it by providing training to central staff as well as department staff who have responsibility over grants. Further, a dedicated staff member will be responsible for monitoring grant compliance and completing risk assessments that were not done based on the vetting process that did occur.