Audit 408486

Federal Agency: U.S. Department of Treasury Federal Program Name: COVID 19-Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4201; FY24 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Uniform Grant Guidance (2 CFR 200.329) requires non-federal entities submit performance reports required by Federal award and that the data accumulated and summarized is in accordance with the required or stated criteria and methodology. Effective internal controls should include ensuring the reported projects and expenditures accurately reflect what is reported in the expenditure detail and amounts obligated should reflect total procurement amounts awarded. Condition: While the correct expenditures were reported on the schedule of expenditures of federal awards, the performance report filed during the year did not accurately report project details. Current period expenditures and obligations should have reported amounts expended and procurement amounts awarded during the reporting period and cumulative expenditure and obligations should have reported amounts expended and procurement amounts awarded from the start of the grant through the end of the reporting period. Questioned Costs: None Context: 1 of 1 tested for reporting documentation. Cause: Total current period expenditures and obligations and total accumulated expenditures and obligations were not reconciled to the expenditure detail and procurement award detail. Prior period performance report overstated current period expenditures and obligations. These errors were corrected through current period performance report tested, which causes current period expenditures and obligations to be understated. Effect: Cost could be disallowed as UGG was not followed. Repeat Finding: The finding is a repeat of a finding in the prior year. The prior year finding number was 2023-005. Recommendation: We recommend the County perform a reconciliation of the project details reported to the expenditure detail and procurement amounts awarded detail used to support the SEFA, and these reconciliations be reviewed, to ensure accuracy and completeness of the reporting. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal Agency: U.S. Department of Treasury Federal Program Name: COVID 19-Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP4201; FY24 Award Period: March 3, 2021 through December 31, 2024 Type of Finding: • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria or Specific Requirement: Uniform Grant Guidance (2 CFR 200.303) requires non-federal entities receiving Federal awards establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include disbursements be reviewed, and this review should be documented. Condition: We noted the supporting documentation for a grant-related disbursement included an invoice that was reviewed and approved by the department head but did not include the board chairman’s signature but was paid by the treasurer’s office. Questioned Costs: None Context: This issue was noted in 1 of 8 disbursements tested for this program. Cause: Oversight Effect: Lack of proper documented review prior to payment can allow an inappropriate expenditure to occur. Repeat Finding: No Recommendation: We recommend the County strengthen internal controls over the review process of disbursements. This can include ensuring it is clear what documentation is required to support approval. Views of Responsible Officials: There is no disagreement with this finding.