Audit 391523

2024-003 Other matter Condition: Filing deadline Condition: Audits not completed/issued on a timely basis. Criteria and effect: Recipients of federal funds in excess of $750,000 are required to submit audits on a timely basis and file a data collection form and the audit with the Federal Audit Clearinghouse within nine months of year end or 15 months if an extension is allowed. Cause: Due to the other findings outlined above the audit could not be completed by the deadline. Recommendation: We recommend that management takes steps to ensure that the books are closed on a timely basis so that the annual audit can be completed by the deadline. Identification of repeat finding: This finding was reported in the immediately prior audit period as a significant deficiency. Management response: Management agrees and will implement the corrective action plan found on page 48 of this report.

2024-002 Material Weakness – Subrecipient monitoring Condition: The County does not have a subrecipient monitoring program in place. Criteria and effect: The State and Local Fiscal Recovery award requires recipients to have a subrecipient monitoring policy in place and conduct monitoring of award subrecipients. Neither criteria has been met. Cause: Issue was caused by high staff turnover and misunderstanding of program compliance requirements. Questioned costs: Undetermined Recommendation: We recommended that management develop a program to properly monitor subrecipient awards and conduct monitoring immediately. Identification of repeat finding: This finding was reported in the immediately prior audit period as a material weakness. Views of responsible officials and planned corrective actions: Management agrees and will implement the corrective action plan found on page 48 of this report.