FAC Explorer

Audit 38444

FY End
2022-06-30
Total Expended
$2.04M
Findings
2
Programs
9
Organization: Sullivan County (NH)
Year: 2022 Accepted: 2023-03-30
Auditor: Melanson CPAS

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
41722 2022-001 Significant Deficiency - L
618164 2022-001 Significant Deficiency - L

Programs

ALN Program Spent Major Findings
21.027 Coronavirus State and Local Fiscal Recovery Funds $651,267 Yes 1
14.905 Lead Hazard Reduction Demonstration Grant Program $452,399 - 0
93.498 Provider Relief Fund $405,134 - 0
21.019 Coronavirus Relief Fund $300,000 - 0
16.575 Crime Victim Assistance $155,695 - 0
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $39,837 - 0
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $24,262 - 0
16.593 Residential Substance Abuse Treatment for State Prisoners $9,863 - 0
10.351 Rural Business Development Grant $4,388 - 0

Contacts

Name Title Type
NQ5KG7XE4A98 Derek Ferland Auditee
6038632560 Alyssa Simard Auditor
No contacts on file

Notes to SEFA

Title: Donated Personal Protective Equipment (PPE) (Unaudited) Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Sullivan County, New Hampshire (the County) under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in net position of the County. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Expenditures awarded from the Federal Emergency Management Agency (FEMA), must be presented on the Schedule when; 1) FEMA has approved the County's project worksheet (PW) and 2) the County has incurred the eligible expenditures. The $39,837 reported for Disaster Grants Public Assistance (Publicly Declared Disasters), AL 97.036, represents expenditures incurred in prior years that were approved by FEMA during fiscal year 2022. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. During fiscal year 2022, the County did not receive donated PPE from federal sources.
Title: Provider Relief Funds Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Sullivan County, New Hampshire (the County) under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in net position of the County. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Expenditures awarded from the Federal Emergency Management Agency (FEMA), must be presented on the Schedule when; 1) FEMA has approved the County's project worksheet (PW) and 2) the County has incurred the eligible expenditures. The $39,837 reported for Disaster Grants Public Assistance (Publicly Declared Disasters), AL 97.036, represents expenditures incurred in prior years that were approved by FEMA during fiscal year 2022. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures of Provider Relief Funds (AL 93.498) awarded from the U.S. Department of Health and Human Services (HHS) are presented on the Schedule in accordance with the reporting period established by the HHS reporting portal requirements.
Title: Subrecipients Accounting Policies: The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the federal award activity of Sullivan County, New Hampshire (the County) under programs of the federal government for the year ended June 30, 2022. The information in the Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations (CFR) 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 or changes in net position of the County. Expenditures reported on the Schedule are reported on the modified accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. Expenditures awarded from the Federal Emergency Management Agency (FEMA), must be presented on the Schedule when; 1) FEMA has approved the County's project worksheet (PW) and 2) the County has incurred the eligible expenditures. The $39,837 reported for Disaster Grants Public Assistance (Publicly Declared Disasters), AL 97.036, represents expenditures incurred in prior years that were approved by FEMA during fiscal year 2022. De Minimis Rate Used: N Rate Explanation: The County has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Of the federal expenditures presented in the Schedule, the County did not provide federal awards to subrecipients.

Finding Details

Finding 2022-001
2022-001 Improve Controls and Compliance Over Reporting Federal Program Information Federal Agency: U.S. Department of the Treasury Cluster/Program: None Award Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2021 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement A grantee is required to report financial information to the grantor agency in accordance with the requirements set forth by the federal awarding agency. In addition, the Coronavirus State and Local Fiscal Recovery Fund requires special reporting with annual project and expenditure reports. At a minimum, the report must include financial data for current period obligation, cumulative obligation, current period expenditure, and cumulative expenditures by project. Management of the County is also responsible for establishing and maintaining effective internal control over compliance with Federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context The annual project and expenditure report that was submitted for the period ended March 31, 2022 did not report project expenditures that were in process, including current period obligations, cumulative obligations, current period expenditures, cumulative expenditures, project status, and project description, as required by the terms of the grant agreement. Cause Weaknesses in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the County is not in compliance with reporting requirements. No questioned costs are reported, as this is a procedural finding. Recommendation The County should address the weaknesses in internal controls noted above in order to com?ply with the requirements of the Uniform Guidance. The County should also include all expenditures through the reporting period in the annual project and expenditure report, in compliance with the grant agreement. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management?s corrective action plan is included at the end of this report after the summary schedule of prior year audit findings.
Finding 2022-001
2022-001 Improve Controls and Compliance Over Reporting Federal Program Information Federal Agency: U.S. Department of the Treasury Cluster/Program: None Award Name: COVID-19 Coronavirus State and Local Fiscal Recovery Fund AL Number(s): 21.027 Award Year: 2021 Compliance Requirement: Reporting Type of Finding Compliance Internal Control over Compliance - Significant Deficiency Criteria or Specific Requirement A grantee is required to report financial information to the grantor agency in accordance with the requirements set forth by the federal awarding agency. In addition, the Coronavirus State and Local Fiscal Recovery Fund requires special reporting with annual project and expenditure reports. At a minimum, the report must include financial data for current period obligation, cumulative obligation, current period expenditure, and cumulative expenditures by project. Management of the County is also responsible for establishing and maintaining effective internal control over compliance with Federal requirements that have a direct and material effect on a federal program. A deficiency in internal control over compliance exists when the design or operation of a control over compliance does not allow management or employees, in the normal course of performing their assigned functions, to prevent, or detect and correct, noncompliance with a type of compliance requirement of a federal program on a timely basis. Condition and Context The annual project and expenditure report that was submitted for the period ended March 31, 2022 did not report project expenditures that were in process, including current period obligations, cumulative obligations, current period expenditures, cumulative expenditures, project status, and project description, as required by the terms of the grant agreement. Cause Weaknesses in the design and operation of controls. Effect or Potential Effect Due to the weaknesses in internal controls noted above, the County is not in compliance with reporting requirements. No questioned costs are reported, as this is a procedural finding. Recommendation The County should address the weaknesses in internal controls noted above in order to com?ply with the requirements of the Uniform Guidance. The County should also include all expenditures through the reporting period in the annual project and expenditure report, in compliance with the grant agreement. Views of Responsible Official Management agrees with the finding. Planned Corrective Action Management?s corrective action plan is included at the end of this report after the summary schedule of prior year audit findings.