Audit 406835

Reporting Criteria – Uniform Guidance, Part 200.303, requires the auditee establish and maintain effective internal control over the federal award which provides reasonable assurance the auditee is managing the federal award in compliance with federal statutes, regulations, and the terms of the federal award. The County is required to submit an annual Project and Expenditure Report. This report is a Report on projects funded, expenditures, and contracts and subawards equal to or greater than $50,000 and other information. Condition – The annual Project and Expenditure report was not reviewed and approved by an independent person for propriety prior to submission. Cause – County procedures have not been established to require documentation the reports were independently reviewed and approved. Effect – The lack of a documented review of these reports increases the risk for undetected reporting errors or misstatements. Recommendation – The County should establish policies and procedures to ensure the required reports are reviewed and approved by an independent person who is knowledgeable about the program and are submitted by the due date. This independent review should be documented by the reviewer’s signature or initials and date of review prior to submission. Response – The County will develop procedures to ensure that required federal reports will be reviewed and approved by an independent person who is knowledgeable about the program. Independent review will be documented. Conclusion – Response accepted.