Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.
Name: Highway Planning and Construction; Coronavirus State and Local Fiscal Recovery Funds ALN: 20.205;21.027. Federal Grantor: U.S. Department of Transportation; U.S. Department of the Treasury. Pass-Through Entity: U.S Department of Transportation; U.S. Department of the Treasury. Award No.: Various. Year: 2022-23. Compliance Requirement: Other. Criteria - Internal control over the Schedule of Expenditures of Federal Awards (SEFA) requires that individual County Departments provide accurate federal expenditure information to the County Auditor in a timely manner. Condition - During our test of federal expenditures, we noted that the SEFA provided by the County at the beginning of audit fieldwork contained material errors in the major program reported amounts for Assistance Listing Numbers (ALN) 20.205 and 21.027. Cause - The Department did not include $328,948 of expenditures in program ALN 20.205. The Department did not include $279,133 of CSLFRF expenditures in program ALN 21.027. Effect - ALN 20.205 was underreported by $328,948 and ALN 21.027 was underreported by $279,133 on the SEFA provided by the County at the beginning of audit fieldwork. Questioned Cost - No questioned costs were identified as a result of our procedures. Context - The condition noted above was identified during our procedures related to reporting over major programs. Repeat Finding - This is a repeat of prior year finding 2022-001. Recommendation - We recommend that the County Departments provide the County Auditor with accurate federal expenditure information prior to the beginning of audit fieldwork. Views of Responsible Officials and Planned Corrective Action - Refer to separate Management's Corrective Action Plan for views of responsible officials and management’s responses.