Audit 410012

Criteria: Under the terms and conditions of the CARES Act Coronavirus Relief Fund awards and federal reporting guidelines (2 CFR 200.328 / 2 CFR 200.329), non-federal entities are required to submit quarterly financial and performance reports within ten days following the end of each reporting quarter. Additionally, the Cash on Hand quarterly reports must be submitted within thirty days after each quarter-end. Condition: During our audit of the County’s CARES Act funds for the fiscal year, we noted the required quarterly compliance and reporting submissions were not filed. Additionally, two Cash on Hand quarterly reports were not submitted within 30 days of the end of the quarter. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with reporting requirements. Recommendation: We recommend that the County establish procedures to ensure proper reporting in a timely manner. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure timely submission of all required reports.

Criteria: Under the terms and conditions of the Airport Improvement Program and federal reporting guidelines (49 U.S.C. 47107(a)(19)), non-federal entities are required to submit annual financial reports within 120 days following the end of the reporting year. Condition: During our audit of the County’s AIP funds for the fiscal year, we noted the required annual compliance and reporting submissions were not filed within the mandatory annual deadline. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with reporting requirements. Recommendation: We recommend that the County establish procedures to ensure proper reporting in a timely manner. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting in a timely manner.Criteria: Under the terms and conditions of the Airport Improvement Program and federal reporting guidelines (49 U.S.C. 47107(a)(19)), non-federal entities are required to submit annual financial reports within 120 days following the end of the reporting year. Condition: During our audit of the County’s AIP funds for the fiscal year, we noted the required annual compliance and reporting submissions were not filed within the mandatory annual deadline. Context: See above condition. Cause: Management oversight. Effect: The County was not in compliance with reporting requirements. Recommendation: We recommend that the County establish procedures to ensure proper reporting in a timely manner. Views of Responsible Official and Planned Corrective Action: We concur. We will establish procedures to ensure proper reporting in a timely manner.