Audit 409213

Reference Number: 2025-002 U.S Department of Agriculture Rural Broadband Access Loans (AL# 10.886) Criteria: Quarterly financial reports are required to be submitted to the United State Department of Agriculture no more than 30 days after the end of the quarter. Internal controls should provide reasonable assurance of compliance with reporting requirements of the Rural Broadband Access Loans program. Cause/Condition: Quarterly reports for all 4 quarters of the year under audit were not submitted timely. Effect: The County was not in compliance with the reporting requirements of the Rural Broadband Access Loans program. Perspective Information: We tested all 4 quarterly financial reports due relating to the fiscal year ending December 31, 2025. All 4 quarterly reports were submitted late, subsequent to 30 days after quarter end. Questioned Costs: None noted. Recommendation: We recommend the County design and implement internal controls over compliance to ensure that all reports required under the Uniform Guidance are submitted to the appropriate government agency timely. Documentation to support the effectiveness of the controls should be retained. Management’s Response: Management agrees with the findings and recommendation. To address this issue, we will implement procedures to improve monitoring over reporting deadlines and assign responsibility for preparing, reviewing, and submitting required reports. We will also maintain documentation to verify reports are completed and submitted timely. These improvements will help ensure compliance with the reporting requirements of the Rural Broadband Access Loans program going forward.