FAC Explorer

Audit 371039

FY End
2024-06-30
Total Expended
$9.86M
Findings
5
Programs
31
Organization: Lincoln County (OR)
Year: 2024 Accepted: 2025-10-20
Auditor: KDP CERTIFIED PUBLIC ACCOUNTANTS LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
1161065 2024-005 Material Weakness Yes L
1161066 2024-005 Material Weakness Yes L
1161067 2024-005 Material Weakness Yes L
1161068 2024-005 Material Weakness Yes L
1161069 2024-005 Material Weakness Yes L

Programs

ALN Program Spent Major Findings
93.224 Community Health Centers $1.48M Yes 0
20.509 Formula Grants for Rural Areas and Tribal Transit Program $809,723 Yes 0
21.027 Coronavirus State and Local Fiscal Recovery Funds $764,331 Yes 1
21.032 Local Assistance and Tribal Consistency Fund $600,000 Yes 0
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $263,437 Yes 0
93.563 Child Support Services $260,963 Yes 0
97.012 Boating Safety Financial Assistance $242,732 Yes 0
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $212,419 Yes 0
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $209,057 Yes 0
93.959 Block Grants for Prevention and Treatment of Substance Abuse $153,231 Yes 0
93.268 Immunization Cooperative Agreements $140,096 Yes 0
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $137,246 Yes 0
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $133,535 Yes 0
16.575 Crime Victim Assistance $115,190 Yes 0
93.997 Assisted Outpatient Treatment $85,715 Yes 0
93.069 Public Health Emergency Preparedness $82,687 Yes 0
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $78,710 Yes 0
93.958 Block Grants for Community Mental Health Services $73,350 Yes 0
97.042 Emergency Management Performance Grants $69,913 Yes 0
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $58,685 Yes 0
97.039 Hazard Mitigation Grant $48,287 Yes 0
97.067 Homeland Security Grant Program $37,758 Yes 0
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $35,881 Yes 0
93.994 Maternal and Child Health Services Block Grant to the States $18,260 Yes 0
93.217 Family Planning Services $18,173 Yes 0
16.607 Bulletproof Vest Partnership Program $10,673 Yes 0
66.432 State Public Water System Supervision $8,876 Yes 0
66.468 Drinking Water State Revolving Fund $8,876 Yes 0
93.136 Injury Prevention and Control Research and State and Community Based Programs $8,773 Yes 0
93.778 Medical Assistance Program $7,670 Yes 0
15.659 National Wildlife Refuge Fund $2,571 Yes 0

Contacts

Name Title Type
XPXCDS2STAK1 - Auditee
No contacts on file

Notes to SEFA

The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of the Lincoln County (the County) under programs of the federal government for the year ended June 30, 2024. The information in this 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). Because the Schedule presents only a selected portion of the operations of the County, it is not intended to and does not present the financial position and changes in fund balance of the County.
The County received certain federal awards as subgrants from non-federal entities. Pass-through entities where applicable, have been identified in the Schedule with an abbreviation, defined as follows:

Finding Details

Finding 2024-005
2024-005 Reporting Finding Type: Immaterial Noncompliance/Significant Deficiency in Internal Controls over Compliance (Reporting). Program. COVID-19 Coronavirus State and Local Fiscal Recovery Funds (SLFRF); Passed through U.S. Department of Treasury: AL# 21.027; Direct Award. Criteria: Per the Coronavirus State and Local Fiscal Recovery Funds Compliance and Reporting Guidance (“Compliance and Reporting Guidance”), all recipients of federal funds must complete financial, performance, and compliance reporting as required by Part 2 of the Compliance and Reporting Guidance. The requirement to report projects’ obligations and expenditures and provide a project description applies to all funds under the SLFRF program, including funds spent under the revenue loss eligible use category. Condition. The County did not report project obligations or expenditures or provide a project description for funds spent under the revenue loss eligible use category. Cause. This condition appears to be the result of misunderstanding of what was by the Compliance and Reporting Guidance. Effect. As a result of this condition, the County did not comply with the provisions of the Compliance and Reporting Guidance of the SLFRF agreements and is exposed to an increased risk of having future costs disallowed. Questioned Costs. No costs were required to be questioned as a result of this finding inasmuch as our testing did not reveal any unallowed costs Recommendation. We recommend that the County implement policies, procedures and internal controls to ensure that all required reports are submitted correctly and accurately and evidence of the submission retained. View of Responsible Officials. Management concurs with this finding.