Audit 369009

Federal Program Highway Planning and Construction (AL 20.205) Special Test and Provisions Criteria UG states that in construction contracts, included is a requirement for the contractor or subcontractor to submit to the nonfederal entity weekly, for each week in which any contract work is performed. Furthermore, for a payroll to be certified, this is signed off by a representative of the contractor. Condition We noted a payroll was not submitted weekly. Also, this payroll was not certified by the contractor. Questioned Costs None Context The County was not in compliance with federal standards. Cause Oversight by County staff. Effect County failed to obtain wage certification and was not in compliance with federal requirements. Repeat Finding No Recommendation The County should implement procedures to ensure that federal wage standards are followed. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.

Federal Program Coronavirus State and Local Fiscal Recovery Funds (AL 21.027) Reporting Criteria Internal controls should be implemented to ensure accurate reporting. Condition The County reported 2025 expenditures as 2024 expenditures on an annual report. Questioned Costs None Context One report was submitted for the reporting of 2024 expenditures. We noted the expenditures reported did not match supporting documentation. Cause Oversight by County staff. Effect 2024 expenditures charged to the program were overstated. Repeat Finding Yes Recommendation The County should also ensure that all reports submitted should be reviewed by someone other than the preparer and this review should be documented. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.

Federal Program Medicaid Cluster (AL 93.778) Eligibility Criteria Uniform Guidance requires the County to ensure compliance over eligibility by having the proper documentation of income, citizenship, and social security numbers. This information is provided by the client on the application form for assistance. Condition The County was not able to provide an application for two case files selected for testing. Questioned Costs None Context 10 applications were selected for testing. Cause The original applications were not properly filed or categorized in the County case file system. Effect Errors could have been made in determining eligibility, since the source of the information, the application form was missing, and benefits might have been issued to clients who are not eligible. Repeat Finding Yes Recommendation The County should implement procedures to ensure all applications and other client information is properly filed and maintained in the County case files system. Views of Responsible Officials and Planned Corrective Actions The County agrees with the recommendation and will review its procedures.