Audit 408402

Federal AL#: 21.027 State and Local Fiscal Recovery (SLFRF) Award Year: 2025 Criteria: The County is obligated to comply with specific reporting requirements including the timely submission of interim reports. Condition: During our testing of the SLFRF Program of the County, we noted that three of the four quarterly interim reports were not filed on time. Context: We addressed these matters with County management who are aware of the reporting requirements. Effect: Failure to submit these reports timely can lead to noncompliance and potentially an event of default. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all reporting procedures are being performed in order to be compliant with requirements under the Uniform Guidance and the SLFRF Program. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the SLFRF Program.

Federal AL#: 10.752 ReConnect Program Award Year: 2025 Criteria: The County is obligated to comply with specific reporting requirements including the timely submission of an annual audit, quarterly, semi-annual, and annual mapping reports. Condition: During our testing of the ReConnect Program of the County, we noted that none of the above reports were submitted to the Rural Utilities Service (RUS) on time. Context: We addressed these matters with County management who are aware of the reporting requirements. Effect: Failure to submit these reports timely can lead to noncompliance and potentially an event of default. Cause: Management oversight. Recommendation: We recommend the County review and update its policies and procedures to ensure all reporting procedures are being performed in order to be compliant with requirements under the Uniform Guidance and the ReConnent Program. Views of Responsible Officials and Planned Corrective Action: We concur with the finding. The County is in the process of implementing controls and procedures to ensure reporting are being performed in order to be compliant with requirements under the Uniform Guidance and the ReConnect Program.