Audit 377771

CONDITION: It was noted that the County was not always following its expenditure policies and procedures. During our testing we noted several instances where a contract was not in place for consulting work that detailed the scope of the work to be performed and the rates to be charged. CRITERIA: All consulting items charged to the WIOA program should be supported by properly approved contracts or agreements that agree to the amount being charged. CONTEXT, CAUSE, AND EFFECT: While performing our testing we noted that there were not approved agreements for consulting work charged to the WIOA program as the amounts charged were not substantiated by a signed agreement between the consultant and the County. The County’s policies require a signed agreement to be in place to support all amounts spent for consultants. All amounts that were charged to the WIOA program were proper; however, the County should be following their internal policies. RECOMMENDATION: We recommend that the County follow its internal control policies and procedures. RESPONSE: The County agrees with this finding and will adhere to the corrective action plan on page 14.