Audit 410022

Uniform Guidance Procurement Manual, Assistance Listing #21.027 – Coronavirus State and Local Fiscal Recovery Fund and Assistance Listing #10.553, 10.555, and 10.559 – Child Nutrition Cluster, Procurement, Suspension, and Debarment Condition The County does not have a Uniform Guidance Procurement Manual. Criteria The County should be using a procurement manual that aligns with Uniform Guidance requirements. Cause The County does not have a Uniform Guidance Procurement Manual. Effect Purchases made using federal funding may not be compliant with Uniform Guidance requirements. Recommendation We recommend developing a procurement manual that is compliant with Uniform Guidance. View of Responsible Officials and Corrective Action The County agrees with the recommendation and will develop one procurement manual that applies to all departments.

Supporting Documentation for Expenditures, Assistance Listing #21.027 – Coronavirus State and Local Fiscal Recovery Fund, Activities Allowed/Unallowed – Material Non-Compliance Condition Key line items on the P&E report are not supported by documentation due to a miscommunication between the report preparer and expenditure reconciler. Criteria Key line items on the P&E report should be compared to documentation prior to submission. Cause Miscommunication between preparer of the P&E report and the reconciler of the actual expenditures. The reconciler of the expenditures tied the balances from the expenditures to the trial balance, but the preparer did not utilize the reconciled numbers. Effect No supporting documentation for key line items on P&E expenditure report. Questioned Cost Amount P&E report was understated by $186,000. Recommendation We recommend CSLFRF funds and spending spreadsheets be reviewed before preparation and submission of the report. Printed version should be reviewed and compared to spreadsheets before submission. View of Responsible Officials and Planned Corrective Action The County has reviewed, updated and verified spending spreadsheet for submission and will maintain until all expenditures are completed.

Understatement, Assistance Listing #21.027 – Coronavirus State and Local Fiscal Recovery Fund, Reporting – Material Weakness Condition The SEFA was understated by $175,000 for the E&T LE Grant. Criteria All expenditures for the major programs should be identified and reported on the SEFA. Cause The only expenditures included on the SEFA were items reimbursed that appeared on the state Cardinal Report. Effect The SEFA was understated for the E&T LE Grant. Recommendation We recommend completing the SEFA using a listing of expenditures as well as reconciling to the Cardinal Report to ensure completeness. View of Responsible Officials and Planned Corrective Action The County agrees with this recommendation and will verify the expenditures as well the Cardinal Report for reporting.